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《企业会计准则──关联方关系及其交易的披露》是1997年5月我国颁布的第一个具体准则,之后又颁布了以《会计法》为根本性法律的一系列规章制度及行政法规,规定了中央、地方、部门以及单位在各自方面对会计工作的管理范围、权限职责及其相互关系,形成了会计行政管理、自律管理和单位会计管理各有侧重、协调发展的会计管理体制。我国在会计准则建设的路程上已经走了很长一段路程,评价和反思这期间准则建设中的利弊之处能更加有利于今后我国会计准则的发展。
The “Accounting Standards for Business Enterprises - Disclosure of Related Party Transactions and Their Transactions” was the first concrete guideline promulgated by China in May 1997, and was promulgated a series of rules and regulations and administrative regulations with “Accounting Law” as the fundamental law Which stipulated the scope of management, the powers and responsibilities of the central government, the local authorities, the departments and the units in their own respect and their interrelations, and formed the accounting management system with emphasis on and coordinated development of accounting administration, self-discipline management and unit accounting management. Our country has gone a long way in the construction of the accounting standards. It is more beneficial to evaluate and reflect on the pros and cons of the guidelines in this period, which will be more beneficial to the future development of accounting standards in our country.