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《企业会计制度》的颁布和实施,将使我国的会计核算制度由“两则两制”下的分行业财务会计核算制度转换到各行业相统一的会计核算制度上来。本文拟就新颁布《企业会计制度》的特点及实施中需要解决好的几个问题谈谈自己的看法。一、《企业会计制度》的特点这次颁布和实施的《企业会计制度》,是以《股份有限公司会计制度》及已经发布的10个具体会计准则为基础,结合我国
The promulgation and implementation of the “Accounting System for Business Enterprises” will transform our accounting system from a system of financial accounting under the “two systems and two systems” to a system of unified accounting of various industries. This article intends to talk about my own views on the characteristics of the newly promulgated “Enterprise Accounting System” and the several problems that need to be solved in its implementation. I. Characteristics of “Accounting System for Business Enterprises” The “Accounting System for Business Enterprises” promulgated and implemented this time is based on the “Accounting System for Stock Co., Ltd.” and the 10 specific accounting standards that have been promulgated,