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为进一步完善我国社会主义市场经济体制,提高我国企业国际竞争力,实现我国企业会计准则与国际会计准则趋同,财政部于2006年2月15日发布了《企业会计准则一基本准则》和38项具体准则,2006年10月30日又发布了企业会计准则应用指南,至此我国的企业会计准则体系已初步形成。按照财政部的统一部署,我国1400多家上市公司已于2007年1月1日正式开始实施新的企业会计准则,并且计划2008年底在我国所有集团公司中执行,力争2010年底在全国所有大、中型企业中全面推广。届时全国绝大部分企业将按照新的企业会计准则对外提供会计信息。银行作为会计信息的主要使用者,及时、准确地掌握新企业会计准则的变化,研究新企业会计准则对银行信贷业务的影响并采取有效对策,对推动我国银行信贷业务稳健发展具有重要意义。
In order to further improve China’s socialist market economic system, enhance the international competitiveness of Chinese enterprises and achieve the convergence of Chinese enterprises’ accounting standards and international accounting standards, the Ministry of Finance issued “Basic Principles for Accounting Standards for Business Enterprises” and 38 items on February 15, 2006 Specific guidelines, October 30, 2006 has released a guide to the application of enterprise accounting standards, so far our country’s accounting system has been initially formed. In accordance with the unified plan of the Ministry of Finance, more than 1,400 listed companies in China officially started implementing the new Accounting Standards for Business Enterprises on January 1, 2007 and are scheduled to implement them in all the group companies in China by the end of 2008 and strive to have all the major, Medium-sized enterprises in a comprehensive promotion. By then most of the country’s enterprises will be in accordance with the new accounting standards for business accounting information. As the main users of accounting information, it is of great significance for banks to grasp the change of new accounting standards in a timely and accurate manner, study the impact of new accounting standards on bank credit business and take effective measures to promote the steady development of China’s banking credit business.