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“两则”、“两制”的颁布,形成了我国新的财会法规体系,为我国财会理论与实务与国际惯例接轨迈出了重要的一步。由于新的财会法规体系中尚存许多不足,人们由此也产生了一些模糊认识。本文通过对新法规之间内在关系的比较分析,旨在澄清这些模糊认识,并在还原财务与会计的区别的基础上,将财会法规科学分类,从而构建起以财务法规与会计法规两大分支为主线的新的财会法规体系。
The promulgation of the “two rules” and “two systems” has formed a new system of accounting and accounting laws and regulations in our country, and has taken an important step toward the integration of China’s accounting theory and practice with international practice. Due to many deficiencies in the new accounting and regulatory system, people also have some vague awareness. Through the comparative analysis of the inherent relationship between the new laws and regulations, this article aims to clarify these vague understanding, and on the basis of the difference between the reduction of finance and accounting, classify the accounting laws and regulations scientifically, so as to build the financial laws and regulations and accounting regulations two branches The main line of the new accounting rules and regulations.