2012年,是地方国有大中型企业实施企业会计准则通用分类标准(以下简称通用分类标准)第一年。尽管由于规模实力和人员力量等各方面差距,地方企业的实施难度相对于大型企业和银行更高,但财政部和各实施地方强化培训指导,实时跟踪工作进展,及时调整工作策略,确保了任务的圆满完成,为后续 In 2012, it was the first year for the local state-owned large and medium-sized enterprises to implement the General Taxonomy of Accounting Standards for Business Enterprises (hereinafter referred to as the “General Taxonomy”). Although local enterprises are more difficult to implement than large enterprises and banks because of the scale and strength of their personnel, the Ministry of Finance and other implementing agencies strengthen their training and guidance, keep track of work progress in real time, and adjust their work strategies in time to ensure that tasks The successful completion of the follow-up