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新企业会计准则的颁布,标志着我国会计由计划经济模式向市场经济模式的转换,实现了我国会计与国际会计惯例初步接轨,标志着适应我国市场经济体制的会计体系已经形成。本文采用比较研究的方法,对职工薪酬准则制定的现实意义以及与原有会计制度有关规定的不同之处进行了探讨,进而使新准则的相关规定在会计实务中能够得以深刻的认识和更好的实施。
The promulgation of the new Accounting Standards for Business Enterprises marks the conversion of China’s accounting from the planned economy model to the market economy model and the initial alignment of China’s accounting with international accounting practices. This indicates that the accounting system that has been adapted to China’s market economic system has been formed. In this paper, a comparative study of the practical significance of the development of employee compensation guidelines as well as with the original accounting system of the relevant provisions of the differences were discussed, so that the new rules of the relevant provisions of the accounting practice can be a profound understanding and better The implementation of.