论文部分内容阅读
1992年,我国颁布了《企业财务通则》(以下简称《通则》)和《企业会计准则》,两者的出台表明我国企业财务与会计领域的改革进入了一个与市场经济接轨的新阶段。2007年1月1日,《通则》经过修订再行实施。之所以要对旧《通则》进行修订,主要在于旧《通则》主要是对会计要素的确认计量作出规定,并提出了企业纳税的扣减项目和扣减标准,具有很强的会计属性,很多内容与会计准则交叉。新
In 1992, China promulgated the “General Rules for Corporate Finance” (the “General Rules”) and the “Accounting Standards for Business Enterprises”. The promulgation of the two shows that the reform in the fields of corporate finance and accounting in our country has entered a new phase of keeping pace with the market economy. On January 1, 2007, the “General Rules” were revised and implemented again. The reason for the revision of the old “General Rules” is that the old “General Rules” mainly stipulate the measurement of the accounting elements and put forward deductions and deductions for taxpayers, which have strong accounting attributes and many Content and accounting standards cross. new