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近年来,我国执行改革开放政策,在经济上取得了较大成就。在这种发展背景下,我国政府顺势而为,循序渐进,积极推进会计改革和会计准则国际趋同。今年2月15日,财政部正式向国内外发布了企业会计准则体系,并自2007年1月1日起在上市公司执行。这标志着适应我国市场经济发展进程、与国际财务报告准则趋同的企业会计准则体系正式建立。企业会计准则体系的发布是对改革开放20多年以来我国
In recent years, China’s implementation of the policy of reform and opening up has made great achievements in economy. Under the background of such development, our government takes advantage of the situation and proceeds step by step and actively promote the international convergence of accounting reform and accounting standards. February 15 this year, the Ministry of Finance officially released to domestic and foreign enterprises accounting standards system, and since January 1, 2007 in the implementation of listed companies. This marks the formal establishment of a system of corporate accounting standards that is adapted to the process of market economy development in China and converges with international financial reporting standards. The issuance of the system of corporate accounting standards is more than 20 years since the reform and opening up in our country