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财政部新发布的《企业财务通则》体现了国家财政和企业财务具体政策。《企业会计准则》是企业会计工作的规范,是制订企业会计制度的依据,是适应扩大开放和与国际会计惯例接轨的需要。 一、《企业财务通则》和《企业会计准则》的结构及内容。 1.《通则》在结构体系上,一方面突出企业资金筹集内容,另一方面明确资产和负债概念及财务管理办法,符合国情,也接近国际惯例。
The newly issued “General Rules for Corporate Finance” issued by the Ministry of Finance embodies the specific policies of state finance and enterprise finance. “Accounting Standards for Business Enterprises” is the standardization of accounting work, is the basis for the formulation of enterprise accounting system, is to adapt to the needs of opening up and convergence with international accounting practices. I. Structure and content of “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises”. 1. “General Rules” On the structural system, on the one hand highlight the content of corporate finance, on the other hand clear the concept of assets and liabilities and financial management approach, in line with national conditions, but also close to international practice.