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《企业会计准则》和新企业会计制度的发布实施,标志着我国市场经济体制下的企业会计模式已初步确立。与此同时,事业单位的会计改革也已提上了议事日程,并已成为当务之急。1994年4月我国“事业会计准则研究组”正式成立,研究组的工作目标是拟定我国《事业会计准则》。然而,正如我国《企业会计准则》从着手研究至发布施行历经5年斟酌,《事业会计准则》在其制定过程中,问题也是层出不穷。本文就我国制定《事业会计准则》过程中的若干主要问题作些探讨,以供研究。
The promulgation and implementation of the Accounting Standards for Business Enterprises and the new Accounting System for Business Enterprises signify that the accounting mode for enterprises under the market economy system in China has been initially established. At the same time, institutional accounting reform has also been put on the agenda, and has become a top priority. In April 1994, China’s “Study Group on Accounting Standards for Business Enterprises” was formally established. The research group’s work objective is to formulate “Business Accounting Standards” in our country. However, just as China’s “Accounting Standards for Business Enterprises” started from the study to the implementation of the release after five years of discretion, “Accounting Standards for Business Accounting” in its formulation process, the problems are endless. This paper discusses some major issues in the process of setting up “Accounting Standards for Business Enterprises” in our country for research.