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众所周知,1993年我国经济领域发生了重大的改革和变化,所涉及的行业众多。会计业首当其冲,是受到影响最广、变化最大,同时也是收益最多,与国际标准缩小差距最快的行业。会计的方方面面均在新的经济形势下,出现了不同的发展。为了在企业发生会计政策变更、会计估计变更和会计差错更正时,最大限度的保证会计信息可比性和会计信息的有用性,便于财务报告使用者更好地理解企业财务状况、经营成果和现金流量等会计信息,1993年初,财政部决定立项研究会计
As we all know, major reforms and changes took place in our economy in 1993, involving a large number of industries. Accounting industry bear the brunt of the impact is the most widely affected, the most significant change, but also the most profitable, and the narrowest gap between international standards in the industry. In all aspects of accounting, new developments have taken place in the new economic situation. In order to ensure the comparability of accounting information and the usefulness of accounting information to the maximum extent when changes in accounting policies, changes in accounting estimates and accounting errors occur in enterprises, it is easier for financial reporting users to better understand the financial status, operating results and cash flows of the enterprises And other accounting information, in early 1993, the Ministry of Finance decided to research project accounting