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农垦企业自1993开始执行《农业企业财务会计制度》,几年的实践证明,这种分行业、按所有制性质分别实行不同会计制度的模式,已经不能满足市场经济发展对会计信息的需要。《企业会计制度》的发布与实施,是经济发展的需要,也为我国加入世贸组织,实现会计改革与国际接轨奠定了良好的基础。 农垦企业执行《企业会计制度》已是势在必行,但在执行中应妥善处理好有关业务的衔接。笔者试从以下几个问题在制度中的变动对比,谈一个农垦企业在执行《企业会计制度》时应做好的几项工作。
Since 1993, the state-owned land reclamation enterprises have implemented the “Financial Accounting System for Agricultural Enterprises”. Years of practice have proved that such sub-industries and different types of accounting systems implemented according to the nature of ownership can no longer meet the needs of the market economy for accounting information. The promulgation and implementation of the “Accounting System for Business Enterprises” are the needs of economic development. They have also laid a good foundation for China’s accession to the WTO and the achievement of international standards in accounting reform. It is imperative for land reclamation enterprises to implement the “Enterprise Accounting System”, but the cohesion of the relevant businesses should be properly handled in the implementation. I try to compare the following changes in the system, talk about a land reclamation enterprises in the implementation of “Enterprise Accounting System” should do a good job of several tasks.