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财政部于1995年2月9日发出《关于印发〈合并会计报表暂行规定〉的通知》(以下简称《暂行规定》).这是我国会计改革过程中的又一重要成果.在“具体会计准则——合并会计报表”尚未颁布前,它将起到具体会计准则的作用.它是会计改革进程中过渡性的举措.现就验证企业合并会计报表的操作实务谈点浅显意见,就教于同行.
The Ministry of Finance issued the Notice on Printing and Distributing the Interim Provisions on Consolidated Accounting Statements (hereinafter referred to as the “Interim Provisions”) on February 9, 1995. This is another important result in the process of accounting reform in our country. In the “Specific Accounting Standards - Consolidated Accounting Statements ”Before it is promulgated, it will play the role of specific accounting standards. It is a transitional measure in the process of accounting reform. Now on the validation of the operational practice of consolidated financial statements on the plain talk, to teach peers.