论文部分内容阅读
为适应我国完善社会主义市场经济体制的需要,财政部于2005年年初将完善我国企业会计准则体系作为工作重点,目的是在年底前建立起与我国社会主义市场经济相适应并与国际财务报告准则充分协调的、涵盖各类企业各项经济业务、可独立实施的会计准则体系。为此,财政部于近期对1992年发布的《企业会计准则———基本准则》作了修订,形成了《企业会计准则第××号———基本准则》(征求意见稿);同时,对《外币折算》《分部报告》和《财务报表列报》三项准则征求意见稿的体例和内容也作了较大幅度的调整,形成准则草案,再次向社会公开征求意见。今后,财政部将陆续对新制定或修订的会计准则向社会公开,广泛征求意见,本刊也将及时刊出这些会计准则,供大家研究参考。
In order to meet the need of perfecting the socialist market economic system in our country, the Ministry of Finance started to perfect the system of corporate accounting standards in our country as early as the beginning of 2005 with the objective of establishing a system of conformity with China’s socialist market economy and with International Financial Reporting Standards Fully coordinated, covering all types of enterprises of the economic business, can be implemented independently of the accounting standards system. To this end, the Ministry of Finance recently amended the “Accounting Standards for Business Enterprises --- Basic Standards” issued in 1992 to form the “Basic Principles for Enterprise Accounting Standards No. ×× ---” (Draft for Comment); at the same time, The methods and contents of the draft of the “guidelines for the translation of foreign currencies”, “segment reports” and “presentation of financial statements” have also been drastically adjusted to form a draft guideline, which is open to the public for comments once again. In the future, the Ministry of Finance will gradually open new or revised accounting standards to the public and solicit opinions widely. The journal will also promptly publish these accounting standards for your reference.