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所谓准则,实际上就是实践的总结,是人们思想上和行动上应遵守执行的规则。搞经济离不开会计,做会计工作也离不开规则。建国三十二年来,虽然还未确立起适合我国国情的一整套会计准则,但会计准则却是客观存在着的,只不过未能完整地、系统地形成准则。因此,通过发掘、总结我们的实践经验,借鉴和吸收国外会计准则中科学的内容,探索、研究并确立我们的社会主义会计准则,实属当前会计界有待解决的一大课题。发表在1982年第二期《财会通讯》上的张元奎、何生棠二同志《关于中国社会主义会计准则的探讨》一文,对此作了初步的尝试,值得赞赏,读后也甚受启迪。为了使其更臻完善、准确、适用,除建议在《财会通讯》
The so-called guideline is actually a summary of practice, which is the rule that people should abide by in their ideological and operational actions. Engage in economy can not do without accounting, accounting can not do without the rules. In the 32 years since the founding of the People’s Republic of China, although a set of accounting standards that are suitable for China’s national conditions has not yet been established, the accounting standards are objective but only fail to form a complete and systematic guideline. Therefore, exploring and studying and establishing our socialist accounting standards by excavating and summarizing our practical experience, drawing on and absorbing the contents of science in foreign accounting standards is a major issue to be solved in the current accounting field. Zhang Yuankui and Comrade He Tongtang’s “Discussion on Accounting Standards for Socialism in China”, which was published in the second issue of the “Accounting Newsletter” of 1982, made an initial attempt and was worth praising and enlightening. In order to make it more perfect, accurate, applicable, except in the “Accounting Newsletter”