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新会计准则明晰了中国会计准则体系的框架,标志着适应我国市场经济发展要求,与国际惯例趋同的企业会计准则体系正式建立。继2007年上市公司全面施行新准则后,北京市国资系统于2008年业已揭开国企实施新准则的序幕,以推进16个企业集团执行新准则先行试点,明年新准则的使用范围将扩至全部市属国有企业。新准则作为日趋全球化社会的通用经济规则,对国有企业而言既是机遇又是挑战,稳健有序地实施新企业会计准则,必将对北京市国有经济持续健康
The new accounting standards clarify the framework of the Chinese accounting standards system and mark the formal establishment of an enterprise accounting standards system that meets the requirements of China’s market economy development and converges with international practices. Following the full implementation of the new standard by listed companies in 2007, Beijing State-owned Assets Supervision and Administration Commission (SASAC) has unveiled the prelude of implementing the new guidelines for state-owned enterprises in 2008 and piloted the implementation of the new guidelines for 16 enterprise groups. The new guidelines will be expanded to the full range next year City belongs to state-owned enterprises. As a universal economic rule in an increasingly globalized society, the new guidelines are both opportunities and challenges for state-owned enterprises. The implementation of new corporate accounting standards in a steady and orderly manner will surely bring about sustained and healthy state-owned economy in Beijing