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财政部于2000年12月29日以财会[2000]25号文件正式发布《企业会计制度》(以下简称“新制度”),并规定自2001年1月1日起暂在股份有限公司范围内执行新制度立足于《股份有限公司会计制度》和具体会计准则,充分借鉴国际流行的会计惯例,大胆创新,为规范企业的会计核算工作,提高会计信息质量提供了高效的制度保证可以说新制度的发布实施是我国会计核算制度走向成熟的标志,也标志着我国新一轮会计改革高潮的到来
The Ministry of Finance formally issued the Accounting System for Business Enterprises (hereinafter referred to as the “New System”) on December 29, 2000 with the document Cai Yu [2000] No. 25 and stipulated that it should be temporarily within the scope of a joint stock limited company from January 1, 2001 The implementation of the new system based on the “accounting system of limited liability companies” and specific accounting standards, and fully draw on international accounting practices, bold innovation, standardize the accounting of enterprises and improve the quality of accounting information provided an efficient system of assurance can be said that the new system The implementation of China's accounting system is a sign of maturity, but also marks the arrival of China's new round of accounting reform climax