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我国自2006年与国际会计准则趋同,财政部颁布了企业会计准则,即一个基本准则,38个具体准则,首先在上市公司及大中型企业实行。中国新会计准则体系的建立是以提高会计信息质量为前提,以满足投资者、债权人、政府和企业管理层等有关方面对会计信息的需求,进一步规范会计行为和会计工作秩序,维护社会公众利益为目的的。基本目标是建立与我国社会主义市场经济
Since 2006, China has converged with international accounting standards. The Ministry of Finance has promulgated the Accounting Standards for Business Enterprises, a basic guideline and 38 specific guidelines, which are first implemented by listed companies and large and medium-sized enterprises. The establishment of China’s new accounting standards system is based on the premise of improving the quality of accounting information to meet the demand of accounting information from investors, creditors, governments and enterprise management, and further standardize the accounting practices and accounting work order and safeguard public interests For the purpose of The basic goal is to establish and our socialist market economy