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从2009年1月施行《中华人民共和国循环经济促进法》至今,循环经济已深入人心,循环经济出现了新的发展,呈现较大规模发展趋势,也开始从试点向示范进行转变。循环经济的新发展对财务会计制度的改革提出了新的挑战,需要财务会计提供更为有价值的会计信息。2006年新修订的会计准则还未能充分满足这个需要。本文分析了循环经济新发展对财务会计提出的挑战,并结合当前的会计准则、会计制度,借鉴循环经济会计发展的国际成功经验和做法提出了如何进行循环经济会计改革,更好地促进循环经济发展的应对措施。
From January 2009 implementation of “People’s Republic of China Circular Economy Promotion Law” so far, circular economy has gained popular support, circular economy has emerged new development, showing a larger scale development trend, but also began to change from pilot to demonstration. The new development of circular economy poses new challenges to the reform of financial accounting system and requires financial accounting to provide more valuable accounting information. The newly revised 2006 accounting standards have not yet fully met this need. This article analyzes the new development of circular economy on the challenges of financial accounting, and combined with the current accounting standards, accounting system, learn from the successful experience of circular economy and international accounting practices and practices of how to carry out circular economy accounting reform, to better promote circular economy Development of the response.