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一、从基本准则与具体准则的矛盾说起我国现行的企业会计准则体系包括基本准则、具体准则、具体准则应用指南和企业会计准则解释等四部分内容。其中,基本准则是对企业财务会计工作中涉及的概念和核心内容的规定,在会计准则体系中起统驭作用,指导着具体会计准则的制定和为尚未有具体准则规范的会计实务问题提供处理原则;具体准则为企业发生的具体会计业务的处理提供规范性标准;应用指南则是对具体准则某些条款的细化和对重难点问题的操作指导;准则解释是对会计准则实施过程中遇到的问题进行进一步的解释性阐述或对准则不完善之处所作出的临时性修订。
First, from the contradiction between the basic principle and the specific principle, this part starts from the four parts of the current system of enterprise accounting standards in our country, including the basic principles, specific guidelines, the application of specific guidelines and the interpretation of the accounting standards for business enterprises. Among them, the basic guideline is the definition of the concept and the core content involved in the financial and accounting work in the enterprise. It plays a guiding role in the accounting standards system, guides the formulation of specific accounting standards and provides accounting treatment for accounting practices that have not been regulated by specific standards Principles; specific guidelines for the accounting business for the occurrence of specific norms to provide standards for handling; Application Guide is the specific guidelines for the refinement of some articles and guidance on the operation of heavy and difficult issues; interpretation of the guidelines for the implementation of accounting standards in the case of To further explain the interpretation of the problems or imperfections made by the ad hoc amendments.