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建国四十多年来,我国曾进行了多次会计改革。1993年以《企业会计准则》、《企业财务通则》的颁布实施为标志的会计大变革,更是将我国的会计事业推到了一个更高的发展阶段,其意义和影响是重大而深远的。但会计改革作为一项庞大的系统工程,是不可能一蹴而就的。正如人们所评价的那样,一方面我们希望通过这次会计改革,适应社会主义市场经济的要求,实现会计目标由为宏观管理服务向微观管理服务的转轨,并提高会计信息的质量,使
In the 40 years since the founding of New China, China has conducted many accounting reforms. The great accounting reform marked by the promulgation and implementation of the “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance” in 1993 further pushed the accounting work of our country to a higher stage of development with a significant and far-reaching significance and impact. However, accounting reform as a huge systematic project can not be accomplished in one go. As people have commented, on the one hand, we hope that through this accounting reform, we can meet the requirements of the socialist market economy and realize the goal of accounting from a transition from a macro-management service to a micro-management service and an improvement in the quality of accounting information.