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1、1986年,财政部发布了《外商投资企业会计制度》,在许多方面吸收了国际会计的通行做法,为吸引外资、扩大开放奠定了基础。2、1992年,财政部发布了《企业会计准则》和《企业财务通则》、13项行业会计制度和10项行业财务制度(简称“两则”“两制”),结束了计划经济的会计模式,确立了与市场经济相适应、并与国际惯例初步协调的新的会计模式。3、1993年,在进行“两则”“两制”改革的同时,财政部与国家体改委联合发布了《股份制试点企业会计制度》,1998年又进行了修订,形成《股份有限公司会计制度》,适应了我国企业改组上市以及在境内外发行 A 股、B 股、H 股对外筹资
1. In 1986, the Ministry of Finance issued Accounting System for Foreign-Funded Enterprises. In many aspects, it absorbed the practice of international accounting and laid the foundation for attracting foreign investment and opening wider to the outside world. 2. In 1992, the Ministry of Finance issued “Accounting Standards for Business Enterprises” and “General Rules for Corporate Finance”, 13 industry accounting systems and 10 industry financial systems (“two” “two systems” for short) and ended The accounting model of the planned economy has established a new accounting model that is compatible with the market economy and initially coordinated with international practices. 3. In 1993, while carrying out the reform of “two systems” and “two systems,” the Ministry of Finance and the National Restructuring Commission jointly issued the Accounting System for Joint-stock Pilot Enterprises, which was revised in 1998 to form the “ Co., Ltd. Accounting System ”, adapted to the reorganization of China’s listed companies and the domestic and foreign issue of A shares, B shares, H shares of foreign financing