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我国财政部于2015年2月15日发布了新的企业会计准则。新准则要求上市公司自2007年1月1日起开始执行,同时鼓励其他企业执行。为适应社会主义市场经济发展,2014年初,我国财政部就之前出台的一系列准则,进行了修订和新增。本文旨在对我国的会计准则发展趋势进行梳理,为未来的工作做好准备,打牢基础。
China’s Ministry of Finance released new Accounting Standards for Business Enterprises on February 15, 2015. The new standard requires listed companies to be implemented as of January 1, 2007, while encouraging other enterprises to implement them. In order to meet the development of the socialist market economy, in early 2014, China’s Ministry of Finance revised and added a series of previous guidelines. This article aims to sort out the development trend of accounting standards in our country, prepare for future work and lay a solid foundation.