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目前,我国的会计准则体系由基本准则和具体准则两个层次组成,新的《企业会计准则》即为基本准则,它规定了会计核算的基本前提、一般原则、会计要素以及会计报表编报的一般要求。具体准则是根据基本准则的要求,就企业会计核算业务做出的具体规定。就近几年有关企业的发展及新准则、制度的运用情况来看,其在企业中的实施情况并没有达到预期效果,这一方面是由于新准则、制度的颁布时间尚短,而我国大部分企业会计模式仍比较落后,专业知识老化,基础相对薄弱,实施起来有一定的难度;另一方面是由于很多企业还没有完全认识到新准则、制度在自身企业中实施的重要意义,以及其对
At present, our country's accounting standards system consists of two levels: basic rules and specific guidelines. The new Accounting Standard for Business Enterprises is the basic principle, which stipulates the basic prerequisites, general principles, accounting elements and the preparation of accounting statements General requirements. Specific criteria is based on the requirements of the basic guidelines for the enterprise accounting business to make specific provisions. In recent years, with regard to the development of enterprises and the application of new standards and systems, their implementation in enterprises has not achieved the expected results. This is due to the new guidelines and the short promulgation of the system. Most of our country The accounting model of enterprises is still relatively backward, the aging of professional knowledge is relatively weak, and it is difficult to put it into practice. On the other hand, many enterprises have not fully realized the new guidelines and the importance of implementing the system in their own enterprises,