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企业会计准则的意义在于规范企业的财务会计报告,而《最新企业会计实务操作》的重大价值在于它针对与此的具体应用。编写这本著作基于以下几个方面的考虑: 1．企业会计人员的需要。我们平时给一些企业提供新会计准则方面的培训,这些企业会计人员向我们反映,他们非常需要一本将企业会计准则和企业实际情况结合起来讲解的实务操作书,也非常希望我们将平时的授课内容和研究成果写进书中。2．新企业会计准则的难度。新企业会计准则与国际会计准则实现了趋同,
The significance of accounting standards is to standardize the company’s financial and accounting reports, and “the latest business accounting practices,” the great value lies in its specific application with this. The writing of this book is based on the following considerations: 1. The needs of corporate accountants. We usually provide some companies with training in new accounting standards. The accounting staff of these enterprises reflect to us that they really need a practical operation book that combines the accounting standards of enterprises with the actual situation of the enterprises. We also very much hope that we will deliver the usual teaching methods Content and research results into the book. 2. The difficulty of new business accounting standards. The new corporate accounting standards and international accounting standards to achieve convergence,