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最近,财政部以(91)财会字第046号文印发《会计改革纲要(试行)》,现将《纲要》全文刊登如下: 十年来,我国的会计改革坚持“一个中心、两个基本点”的基本路线,同时与财政经济体制改革紧密结合进行,取得了一定的进展。为从宏观上加强对会计改革的组织领导,有目标、有计划地推动会计改革,根据国务院提出的《国民经济和社会发展十年规划和第八个五年计划纲要》确定的经济体制改革的基本目标和方针,结合财政、财务体制改革的基本要求,特提出现阶段的会计改革纲要。
Recently, the Ministry of Finance has issued the “Outline of Accounting Reform (Trial)” with the words “Accounting Reform No. 046” (91). The full text of the “Outline” is now published as follows: In the past ten years, the accounting reform in our country adhered to the principle of “one center and two basic points ”The basic line, at the same time with the financial and economic system reform in close connection, made some progress. In order to strengthen the organization and leadership of accounting reform macroscopically, we should promote accounting reform in a targeted and planned manner. According to the “Economic Reform Plan for the 10 Decade of National Economic and Social Development and the Eighth Five-Year Plan” proposed by the State Council, Basic goals and guidelines, combined with the basic requirements of the reform of the financial and financial systems, we hereby present the outline of the reform of the accounting system at this stage.