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2006年2月15日,财政部正式发布了企业会计准则体系,标志着中国会计事业进入一个崭新的历史阶段,在理念创新、体系创新、内容创新和国际趋同创新的基础上,首次构建了比较完整的有机统一体系,实现了我国企业会计准则建设新的跨越和突破。我国企业会计准则体系由1项基本准则、38项具体准则和相关应用指南构成。基本准则是基础,为各项具体准则的制定提供平台,对具体准则形成指导.基本准则对会计处理
On February 15, 2006, the Ministry of Finance officially released the system of corporate accounting standards, marking that China’s accounting has entered a brand new historical stage. Based on the concept innovation, system innovation, content innovation and international convergence innovation, the first comparative study was constructed Complete organic unified system, to achieve a new leap in our business accounting standards and breakthroughs. The system of China’s enterprise accounting standards consists of one basic guideline, 38 specific guidelines and related application guides. The basic rules are the basis for the development of specific guidelines to provide a platform to guide the formation of specific guidelines. The basic principles of accounting treatment