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为了贯彻党的十四届五中全会精神,推动会计改革的深化和会计事业的发展,更好地为实现“两个根本性转变”服务,我部在1991年发布试行的《会计改革纲要(试行)》的基础上,重新制定了《会计改革与发展纲要》,《会计改革纲要(试行)》同时废止。现将《会计改革与发展纲要》(以下简称)《纲要》)印发你们,请根据本地区、本部门会计工作的实际,有计划地组织实施。实施中的有关要求如下:一、要广泛宣传学习《纲要》的基本内容。要结合学习党的十四届五中全会精神,宣传未来十五年会计改革与改革的总体目标和基本要求,统一各级领导和广大
In order to implement the spirit of the Fifth Plenary Session of the 14th Central Committee of the Communist Party of China, promote the deepening of accounting reform and the development of accounting, and better serve the realization of “two fundamental changes,” the Ministry of Finance issued the “Accounting Reform (Trial Implementation), ”the“ Outline of Accounting Reform and Development ”and the“ Outline of Accounting Reform (Trial) ”were re-formulated at the same time. We hereby issue you the Outline of Accounting Reform and Development (hereinafter referred to as the “Outline”). Please organize and implement it according to the actual situation of accounting work in your own area and department. The implementation of the relevant requirements are as follows: First, we must widely publicize the basic content of the “Outline”. We must, in light of the spirit of studying the Fifth Plenary Session of the 14th Central Committee of the Party, publicize the overall objectives and basic requirements for accounting reform and reform over the next fifteen years, unify the leadership at all levels and the general