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为规范会计师事务所、资产评估机构、税务师事务所(以下简称“事务所”)的会计核算,提高事务所会计信息质量,根据国家有关规定,事务所于2002年1月1日起执行《企业会计制度》。为实现原事务所财务会计核算办法向《企业会计制度》的平衡过渡,保证《企业会计制度》的实施,财政部起草了《会计师事务所、资产评估机构、税务师事务所会计核算办法》,请事务所遵照执行。律师事务所可参照执行。
In order to standardize the accounting of accounting firms, assets appraisal agencies and tax accountants (hereinafter referred to as “firm”), the accounting information quality of the firm is improved. According to the relevant regulations of the State, the firm commenced business operation on January 1, 2002 Implementation of “corporate accounting system.” In order to achieve a balanced transition from the financial accounting method of the original firm to the “enterprise accounting system” and ensure the implementation of the “enterprise accounting system,” the Ministry of Finance drafted the “Accounting Measures for Accounting Firms, Asset Appraisal Institutions and Tax Accounting Offices” Please follow the implementation of the firm. Law firms can refer to the implementation.