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经过近三年的艰苦努力,在各方面专家学者和有关部门的支持、配合下,财政部于1991年11月26日以(91)财会字第84号文正式发布了《企业会计准则第1号——基本准则(草案)》(以下简称《草案》),在全国公开征求意见。尽管这个《草案》的提出,到最后全部制定完成、颁布执行,尚有很长一段距离,但它却是必不可少的、重要的一步,它标志着我国会计核算制度改革和会计准则制定工作又向前大大迈进了一步。自1988年以来,笔者作为会计准则课题组成员,参加了《草案》的研究和起草工作。为了有助于各方面了解《草案》有关内容,便于大家提出宝贵意见,本文拟就《草案》的有关情况和内容作些介绍,并谈谈自己的一些认识。一、我国为什么要制定会计准则
After nearly three years of hard work, with the support and cooperation of experts, scholars and departments concerned, the Ministry of Finance formally released the “Accounting Standards for Business Enterprises No. 1 No. - Basic Criteria (Draft) ”(hereinafter referred to as the“ Draft ”) for public comment in the whole country. Although the “draft” was not completed yet and was promulgated and implemented a long way from its completion, it is an essential and important step. It marks the reform of China’s accounting system and the formulation of accounting standards A big step forward. Since 1988, the author as a member of Accounting Standards Task Force, participated in the “draft” research and drafting. In order to help all parties to understand the contents of the “Draft”, and to facilitate everyone’s valuable comments, this article intends to introduce the draft of the situation and content to introduce some of our own understanding. First, why China should develop accounting standards