论文部分内容阅读
随着社会主义市场经济的深入发展,我国会计改革的步伐大大加快;会计管理体制、会计报表体系、会计监督体系、会计法规体系等诸方面的改革正在紧锣密鼓地进行;作为会计改革与发展重要理论基础的企业会计基本准则即将出台,有关部门为此已做了大量工作。会计改革方案如何付诸实施?这是摆在我国会计界同仁面前的一项重大课题。希望广大读者积极参与,就会计改革涉及的现实问题和深层次理论问题开展讨论,发表不同见解。
With the further development of the socialist market economy, the pace of accounting reform in our country has been greatly accelerated. The reform in various fields such as the accounting management system, the accounting statement system, the accounting supervision system and the accounting regulatory system are in full swing. As the important theory of accounting reform and development Basically, the basic principles of corporate accounting will be forthcoming, the relevant departments have done a lot of work to this end. How to implement the accounting reform program? This is a major issue facing my colleagues in the accounting profession. We hope that our readers will actively participate in discussions and issues different opinions on the practical issues and deep-seated theoretical issues involved in accounting reform.