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会计准则实行会计准则,废除原来的分行业、分所有制、分部门的会计制度,是我国会计的一项根本性的重大改革,标志着我国会计进入了一个新的发展阶段。现在,作为会计基本准则的《企业会计准则》已经正式发布实施了。具体会计准则的制定工作正在密锣紧鼓地进行。我们认为,为使会计准则真正起到规范企业会计行为、指导企业会计工作的作用,在制定会计准则的过程中,应正确处理好如下八大关系。
Accounting Standards Implementation of accounting standards, the abolition of the original sub-sectors, sub-ownership and sub-departmental accounting system is a fundamental reform of accounting in our country, marking a period of China’s accounting has entered a new stage of development. Now, “Accounting Standards for Business Enterprises” has been officially released and implemented as a basic accounting standard. The development of specific accounting standards is being carried out in full swing. In our opinion, in order to make the accounting standards truly regulate the accounting behavior of enterprises and to guide the function of enterprise accounting work, we should correctly handle the following eight relationships in the process of formulating accounting standards.