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会计信息的真实、完整,不仅是企业微观经营决策所必须的资料,而且是国家对宏观经济实行有效调控的重要依据。会计信息的失真将直接影响我国宏观调控灵敏度和市场经济秩序的公平性、公正性,直接危害我国社会主义市场经济的健康发展。 自2000年7月1日起施行的新《会计法》,是我国经济生活中的一件大事,它的实施有利于推动会计改革和会计事业的发展,会计的执法环境将进一步得到改善。随后,财政部又于2000年12月29日正式发布《企业会计制度》,陆续重新修订已经发布的5项具体会计准则,新发布了三项具体会计准则。这些新制度、新准则对规范我国企业会计核算行为,真实、完
The truthfulness and completeness of the accounting information are not only the necessary information for the decision-making of the micro-management of enterprises, but also the important basis for the effective regulation and control of the macro-economy by the state. The distortion of accounting information will directly affect the fairness and fairness of China’s macro-control sensitivity and market economic order, and directly endanger the healthy development of China’s socialist market economy. The new Accounting Law, which came into force on July 1, 2000, is a major event in China’s economic life. Its implementation is conducive to promoting accounting reform and the development of accounting. The law enforcement environment for accounting will be further improved. Subsequently, the Ministry of Finance formally released the “Accounting System for Business Enterprises” on December 29, 2000, gradually revising five specific accounting standards that have been promulgated, and newly issued three specific accounting standards. These new system, the new standard to regulate our business accounting behavior, real, finished