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《企业财务通则》、《企业会计准则》(以下简称《通则》、《准则》)已经颁布,新的分行业的财务会计制度也正陆续出台,并在1993年7月1日开始执行。这是财政部为适应社会主义市场经济发展的客观需要,对企业财务管理和会计核算方法进行的根本性改革。为了帮助广大财会人员加深对“两则”和新制度的理解,适应从旧制度向新制度的转变,本刊特约请财政部会计事务管理司朱海林同志谈谈与《通则》和《准则》有关的几个问题。
The “General Principles of Corporate Finance” and “Enterprise Accounting Standards” (hereinafter referred to as the “General Rules” and “Code”) have been promulgated. New financial accounting systems for different industries are also being gradually introduced and will be implemented on July 1, 1993. This is the objective need of the Ministry of Finance to adapt to the development of the socialist market economy and the fundamental reform of the enterprise’s financial management and accounting methods. In order to help the financial staff to deepen their understanding of the “two rules” and the new system, and adapt to the transformation from the old system to the new system, the magazine specially invited Comrade Zhu Hailin from the Department of Accounting Affairs of the Ministry of Finance to talk about the “General Principles” and the “Guidelines”. A few questions.