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根据财政部“关于进一步深化企业会计核算制度改革的总体思路”的要求,就建立企业综合会计制度需要研究的几个问题,结合马钢集团会计核算的实际情况,提出以下几点设想,供参考:一、关于综合会计制度的适用范围问题。此问题涉及到企业会计核算改革的总体模式,笔者认为,除金融保险业外,其他各行业包括股份有限公司都应融入综合会计制度,这是因为:(一)金融保险业与其他行业会计核算相差甚远,
According to the requirements of the Ministry of Finance of the People’s Republic of China on “General Thinking on Further Deepening the Reform of Accounting System for Business Enterprises” and several issues that need to be studied in establishing the comprehensive accounting system of enterprises, the following ideas are put forward in light of the actual situation of accounting of Masteel Group, For reference: First, on the scope of application of comprehensive accounting issues. This issue relates to the overall model of enterprise accounting reform, the author believes that, in addition to the financial and insurance industry, other industries including joint-stock companies should be integrated into the comprehensive accounting system, which is because: (a) the financial and insurance industry and other sectors of accounting A far cry from