论文部分内容阅读
我国现行的企业会计规范采用会计制度和会计准则并存,会计制度侧重于会计记录和报告,已经形成完整的体系;而会计准则侧重于确认和计量,没有形成完整的体系。这次发布新的会计准则,形成了完整的可以独立实施的准则体系,将有望逐渐取代会计制度,成为我国统一的会计规范形式,是我国会计规范建设的重大突破。
The current accounting standards in our country adopt the accounting system and the accounting standards coexist. The accounting system focuses on the accounting records and reports and has formed a complete system. However, the accounting standards focus on the confirmation and measurement without forming a complete system. This release of new accounting standards, the formation of a complete system of guidelines can be implemented independently, is expected to gradually replace the accounting system to become a unified form of accounting standards in our country, a major breakthrough in the construction of accounting standards in our country.