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对企业运行的财务工作和财务信息进行有效地管理和规范是我国在经济转型期保证市场良性发展和可持续发展的重要措施,为此必须制定出一系列与国情相适应,符合市场发展规律的会计准则。本文在实际工作的基础上研究了新企业会计准则的内容及其实施意义,探讨了其在我国企业中的应用情况。
The effective management and standardization of the financial work and financial information for the operation of an enterprise is an important measure for ensuring benign and sustainable development of the market in our country during the economic transition. To this end, we must formulate a series of measures that are appropriate to our national conditions and in line with the law of market development Accounting Standards. On the basis of practical work, this paper studies the content of new accounting standards and its implementation significance, and discusses its application in Chinese enterprises.