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为了适应我国社会主义市场经济发展的需要,更全面的与国际接轨,中华人民共和国财政部制定、发布了企业会计准则体系,将于2007年1月1日起施行。企业会计准则体系包括1项基本准则和38项具体准则,涵盖了各类企业各项经济交易,与国际财务报告准则实现了充分趋同,是我国会计核算制度的一项重大改革,具有里程碑式的意义。企业会计准则体系对财务报告的编制者、使用者、注册会计师、
In order to meet the needs of the development of the socialist market economy in China and more fully comply with the international standards, the Ministry of Finance of the People’s Republic of China has formulated and promulgated a system of accounting standards for enterprises, which will come into force on January 1, 2007. The system of accounting standards for business enterprises includes a basic standard and 38 specific standards covering all kinds of economic transactions of various types of enterprises and achieving full convergence with international financial reporting standards. It is a major reform of China’s accounting system and has a milestone significance. The system of enterprise accounting standards for the preparation of financial reports, users, certified public accountants,