财政部提出分步实施具体会计准则目标本刊讯自１９９３年《企业会计准则》颁布以来，我国初步实现了会计核算模式的转换和与国际会计惯例相协调，有效地保证和促进了经济建设和改革开放。随着建立社会主义市场经济目标的确立和措施的落实，对会计核算的管理模式和会计信息... MOF Proposes Step-by-Step Implementation of Specific Accounting Standards Targets Since our issuance of the “Accounting Standards for Business Enterprises” in 1993, China has initially realized the conversion of accounting standards and its harmonization with international accounting practices, effectively ensuring and accelerating economic development and Reform and Opening. With the establishment of the goal of establishing a socialist market economy and the implementation of measures, the accounting management model and accounting information ...