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经过多年的酝酿与广泛的讨论,《企业财务通则》和《企业会计准则》(以下简称“两则”)已于去年年底与各方人士见面了。“两则”的公布,是新中国财会界空前的改革与创举,其意义远远超越财会管理本身而涉及到经济领域的各方面工作,也关系到对外经济合作的开展。最近财政部又制定了一些大行业(包括工业、流通、交通运输、施工、外贸、旅游等)的财务制度与会计制度,将于1993年7月1日起正式实施。本文仅就此项重大的改革,略抒己见。
After years of brewing and extensive discussions, the “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” (hereinafter referred to as “two”) have met with various parties at the end of last year. The publication of “Two Statements” is an unprecedented reform and pioneering work in the financial and accounting circles of New China. Its significance goes far beyond accounting management itself and involves all aspects of economic work. It also relates to the development of foreign economic cooperation. Recently, the Ministry of Finance has also formulated some financial systems and accounting systems for large industries (including industry, circulation, transportation, construction, foreign trade, tourism, etc.) and will formally implement them on July 1, 1993. This article only gives a brief opinion on this major reform.