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为适应我国社会主义市场经济发展与改革开放之需要,蕴酿已久的《企业财务通则》与《企业会计准则》将於1993年7月1日起施行。《企业财务通则》与《企业会计准则》的颁布实施,对於规范企业财务行为,统一会计核算标准,加强经济核算,保证会计信息质量有着重要的意义。这次财务、会计制度的改革,是具有模式性的变化。所谓模式性变化,是指
In order to meet the needs of the development of the socialist market economy and the need for reform and opening up in China, the long-established “General Principles of Corporate Finance” and “Enterprise Accounting Standards” will come into effect on July 1, 1993. The promulgation and implementation of the “General Accounting Standards for Business Enterprises” and the “Accounting Standards for Business Enterprises” are important for regulating the financial behavior of enterprises, harmonizing accounting standards, strengthening economic accounting, and ensuring the quality of accounting information. The reform of the financial and accounting system is a model change. The so-called model change refers to