论文部分内容阅读
企业执行何种会计制度、选择和确定何种会计政策,需要结合自身的业务特点确定,真实反映企业的财务状况财政部2006年发布《企业会计准则》(简称“新准则”)后,会计审计改革进入快车道。沪深两市上市公司2007年开始全部执行新准则,大型央企也从2008年执行新准则,上海市大型国企则在2009年全面执行新准则。但中国有中国的国情,市场经济没有英美等西方国家那样发达,因此中国在国际趋同时,认为国际趋同并不是简单的等同,需要一个过程,是一种互动。
What kind of accounting system should be implemented and what kind of accounting policies should be selected and determined should be determined in the light of its own business characteristics to truly reflect the financial status of the enterprise After the Ministry of Finance released the Accounting Standard for Business Enterprises (“the New Standard”) in 2006, Accounting audit reform into the fast lane. The listed companies in Shanghai and Shenzhen stock markets all implemented the new guidelines in 2007, while the major central SOEs also implemented the new standards in 2008 while the large state-owned enterprises in Shanghai fully implemented the new standards in 2009. However, China has China’s national conditions and the market economy is not as developed as the Western countries such as Britain and the United States. Therefore, at the time of international convergence, China considers that international convergence is not a simple equivalent and requires a process and an interaction.