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适应社会主义市场经济发展,建立和健全中国会计准则体系,是我国会计准则工作的总体目标。自1993年7月1日实施基本会计准则以来,财政部就一直致力于具体会计准则的研究和制定工作,并从1997年起陆续对外发布,到2000年底已发布了10项具体会计准则。这次发布无形资产等三项会计准则并对债务重组等五项会计准则进行修订,是我国会计准则建设进程中的重要步骤,适应了当前规范企业会计核算行为、提高会计信息质量、促进证券市场健康发展的需要。新发布和修订的这八项准则自2001年1月1日起施行。这次发布或修订会计准则的背景如何、有哪些新突破、修订准则的主要变化有哪些,都是广大读者希望了解的问题。本刊特约财政部会计准则委员会秘书处撰文,对这些问题作简要介绍和说明。
Adapting to the development of the socialist market economy and establishing and improving the Chinese accounting standards system are the overall goals of our accounting standards. Since July 1, 1993 since the implementation of the basic accounting standards, the Ministry of Finance has been committed to the study and formulation of specific accounting standards. Since 1997, the Ministry of Finance has released it to the public. By the end of 2000, 10 specific accounting standards have been issued. The release of the three accounting standards for intangible assets and the revision of the five accounting standards, such as debt restructuring, are important steps in the process of building accounting standards in our country. These measures are in line with the current norms of corporate accounting and accounting practices, improve the quality of accounting information, and promote the securities market The need for healthy development. The eight new guidelines for the release and revision came into effect on January 1, 2001. The publication or revision of the accounting standards background, what new breakthroughs, what are the major changes in the revised guidelines, are the majority of readers want to understand the problem. Articles of special accounting department secretariat of the Ministry of Finance author of the article on these issues brief introduction and description.