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原有的企业会计基本准则是指我国于1992年第一次颁布的企业会计准则,它是在我国经济改革开放后,随着由计划经济体制向市场经济体制转变,财政部根据当时的国情,借鉴国际惯例而出台的第一个会计准则。它的颁布,是我国会计改革的一次重要转折,标志着我国的会计体系工作开始走向国际化,具有继往开来的重大意义。
The original basic principle of enterprise accounting refers to the first time that China promulgated the enterprise accounting standards in 1992. It is after China’s economic reform and opening up, with the transition from a planned economic system to a market economy, the Ministry of Finance, in light of the prevailing national conditions, Reference to international practice and the introduction of the first accounting standards. Its promulgation is an important turning point in China’s accounting reform, marking the beginning of the internationalization of China’s accounting system and its future significance.