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连日来,中国企业家呼唤会计改革、财金界支持会计改革、政界号召会计改革,加上新闻界推波助澜,全国刮起了会计风,掀起了会计热。有人甚至将制定中国会计准则,中国会计与国际会计惯例接轨和中国加入关贸总协定并称为发展社会主义市场经济的两大热点。财政部于1992年12月3日主持召开《〈企业财务通则〉和〈企业会计准则〉颁布》新闻发布会则将这股热风推向了沸点。
In the past few days, Chinese entrepreneurs have called for accounting reforms, financial circles to support accounting reforms, and political circles to call for accounting reforms. Together with the news media, the nation has stirred up an accounting wind and set off an accounting fever. Some people will even formulate Chinese accounting standards. The integration of Chinese accounting and international accounting practices and China’s accession to the GATT is also known as the two hot spots for the development of the socialist market economy. The press conference held by the Ministry of Finance on December 3, 1992 to hold the “General Principles of Corporate Finance” and the “Promulgation of Accounting Standards for Business Enterprises” pushed the hot air to the boiling point.