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《企业会计准则第1号——基本准则(草案)》的发布,标志着我国会计准则的制定工作已经进入了一个关键时期,中国会计准则的启运为期可待。毫无疑问,会计准则的制订和实施在我国会计界乃至经济界是一件大事,它的颁布势必导致会计工作的观念、方式和管理体制等的重大变革。为此,必须做好有关准备工作,以保证其顺利入主会计领域并有效地发挥作用。一、会计理论界:宣传介绍会计理论界肩负着会计准则的研究制订工作,但同时还必须要对会计准则进行广泛的宣传介绍。
The promulgation of the “Accounting Standards for Business Enterprises No. 1 - Basic Standards (Draft)” marks that the formulation of China’s accounting standards has entered a crucial period. The departure of Chinese accounting standards can be expected for a long time. There is no doubt that the formulation and implementation of accounting standards in China’s accounting sector and even the economic sector is a major event, its promulgation is bound to lead to changes in the concept of accounting practices, management systems and other major changes. To this end, we must do a good job preparatory work to ensure its smooth entry into the accounting field and effectively play a role. First, the accounting theory circle: publicity and accounting Theorists shoulder the research and formulation of accounting standards, but at the same time must also have extensive publicity and introduction of accounting standards.