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财政部1991年7月29日以(91)财会字第046号发出《关于印发<会计改革纲要(试行)>的通知》,要求各地区、各部门根据会计工作的实际,有领导、有计划、有步骤地组织试行。《通知》指出:在实施《会计改革纲要(试行)》的过程中,既要勇于开拓进取,又必须慎重行事。凡涉及全局性的改革措施,必须按照财政部的统一部署进行;凡属于开创会计工作新领域或带有探索性质的工作,必须经过试点,认真总结经验,逐步推开。现将《会计改革纲要(试行)》全文刊登如下:
On July 29, 1991, the Ministry of Finance (91) Cai Kui Zi No. 046 issued the Circular on Issuing the Outline of Accounting Reform (Provisional), requiring all regions and departments to take the lead and plan according to the actual situation of accounting work , Organized and piloted step by step. The “Circular” pointed out: In the course of implementing the “Outline of Accounting Reform (Trial)”, we must not only be bold and pioneering, but also must exercise due caution. All reform measures involving the overall situation must be conducted in accordance with the unified arrangements of the Ministry of Finance. Any work that belongs to creating new fields of accountancy or exploration must go through pilot projects and earnestly sum up experiences and gradually push them forward. The full text of the “Outline of Accounting Reform (Trial)” is as follows: