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2006年2月15日,财政部颁布了新企业会计准则,并已于2007年1月1日首先在上市公司中推行,随后逐步推广到所有公司,它包含39项企业会计准则和48项注册会计师执业准则。该准则的出台是我国会计核算制度发展史上一次重大突破,使中国企业会计准则与国际财务报告准则之间实现了实质性趋同,并最终构建起一套企业会计准则的完善体系。其中,《企
On February 15, 2006, the Ministry of Finance promulgated a new Accounting Standard for Business Enterprises, which was first implemented on listed companies on January 1, 2007 and then gradually extended to all companies. It contained 39 Accounting Standards for Business Enterprises and 48 Registrations Accountants practice guidelines. The promulgation of this standard was a major breakthrough in the history of the development of accounting system in our country. As a result, a substantial convergence was achieved between Chinese Accounting Standards for Business Enterprises and IFRS, and finally a sound system of accounting standards for business enterprises was established. Among them, "enterprises