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《企业会计制度》和会计准则实质上就是会计信息加工和生成的技术性规范,在市场经济条件下,企业的经营类型、规模各不相同,发展中充满着不确定性,会计制度和准则不可能为各类型的企业及它们在各种情况下所可能发生的各种业务的会计处理方法都做出详尽的、具体的规定。会计制度对会计处理留有选择空间的目的是为了使企业各项经济业务的会计处理更符合实际,使企业提供的会计信息具有真实性、可靠性、有用性。
Under the condition of market economy, the operation type and scale of enterprises are different, the development is full of uncertainty, and the accounting system and standards are impossible. Detailed and specific provisions are made for the accounting treatment of all types of enterprises and their various businesses that may take place under various circumstances. The purpose of the accounting system leaving a choice of space for accounting is to make the accounting of various economic businesses more practical and to make the accounting information provided by the enterprise authentic, reliable and useful.