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以会计准则管理取代统一会计制度的管理,是我国新的会计核算管理模式的主要内容,《企业会计准则》的公布,标志着会计核算管理模式由旧向新转换的开始。全面理解新的会计核算管理模式的基本内容,尽快与国际会计惯例协调一致,实现会计规范化、标准化,改革与会计准则不协调之处,同时按行业特点和企业需要,研究制定具体会计准则和示范性的会计制度,是当前会计改革的重要任务。
Accounting standards management to replace the unified accounting system management is our country’s new accounting management model of the main contents of the “Accounting Standards for Business”, marking the accounting management model from the old to the new conversion start. Fully understand the basic contents of the new accounting management model and coordinate with international accounting practices as soon as possible to achieve the standardization of accounting, standardization, reform and inconsistency of accounting standards, and at the same time, study and formulate specific accounting standards and models according to the characteristics of the industry and the needs of enterprises The sexual accounting system is an important task of the current accounting reform.