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《企业会计准则——现金流量表》于1998年3月颁布,并于1998年1月1日起在全国施行;2001年1月18日财政部对其进行修订,并在全国范围内实施。2006年2月15日,财政部正式发布了39项企业会计准则(本文简称“新会计准则”)和48项审计准则,并将在2007年1月1日起开始施行。新会计准则不仅理念先进、体系完整,而且充分体现了与国际会计准则的趋同,其中第31号——现金流量表,也充分体现了这一特点。新会计准则框架下的现金流量表部分,共六章、
The Accounting Standard for Business Enterprises - Cash Flow Statement was promulgated in March 1998 and implemented nationwide on January 1, 1998. The Ministry of Finance revised and implemented it on January 18, 2001 and implemented nationwide. On February 15, 2006, the Ministry of Finance officially released 39 Accounting Standards for Business Enterprises (“New Accounting Standards”) and 48 auditing standards, which will come into effect on January 1, 2007. The new accounting standards not only advanced concept, the system is complete, and fully reflects the convergence with international accounting standards, including No. 31 - Cash Flow Statement, but also fully embodies this feature. The new accounting standards under the framework of the cash flow statement part, a total of six chapters,