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《会计基础工作规范》(以下简称《规范》)颁布实施近20年来,对规范和加强我国会计基础工作起到了积极作用。然而,《规范》在具体的执行中还存在着不少失范的现象。同时,经济管理的不断发展和会计改革的逐步推进,都对会计基础工作提出了更高的要求,现行的《规范》已不能很好地适应经济社会的发展需要,有必要进行修订和完善。本文对《规范》存在的问题和新形势对规范的新要求进行分析,并提出相应的修订建议。
Since the promulgation and implementation of the “Basic Accounting Standards” (hereinafter referred to as “the Code”) for nearly 20 years, it has played an active role in regulating and strengthening the basic accounting work in our country. However, there are still many anomie phenomena in the concrete implementation of “the norm”. At the same time, the continuous development of economic management and the gradual advancement of accounting reform all put forward higher requirements on the basic accounting work. The current “norms” can not properly meet the needs of economic and social development and are necessary to be revised and improved. This article analyzes the existing problems of the “norms” and the new requirements of the new norms and puts forward corresponding amendments.