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为了便于我国与国际的经济交往与合作,加速我国会计工作与国际会计惯例接轨的进程,我国将于1993年7月1日起实施《企业会计准则》。这是建国四十多年来我国会计工作的一项重要变革。我国实施《企业会计准则》是经济体制改革和对外开放不断深入的客观需要,它涉及面广,内容多,难度大。笔者认为,在实施中有一些具体问题还需要解决: 一、社会监督服务体系问题过去,我国企业会计制度一直是分行业、按所有制类别制订的统
In order to facilitate China’s economic exchanges and cooperation with the world and speed up the process of integrating accounting work with international accounting practices, China will implement the Accounting Standard for Business Enterprises on July 1, 1993. This is an important change in our country’s accounting work since the founding of the People’s Republic of China for more than 40 years. The implementation of “Accounting Standards for Business Enterprises” in our country is an objective need of deepening the reform of the economic system and opening up to the outside world. It involves a wide range of contents and many difficult contents. The author believes that in the implementation of some specific issues still need to be addressed: First, the problem of social supervision service system In the past, China’s corporate accounting system has been sub-sectors, according to the system of all types of system