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在当前改革开放中,由于扩大利用外资,加快发展外向型经济,大力兴办“三资”企业,开展国际贸易业务,要求我们在会计事务处理中尽量采用国际上通行的做法,所提供的会计信息能满足国际经贸、国际金融、国际经济管理的要求。同时,促使我们尽可能采用一些先进的方法,使会计事务处理标准化、规范化,并向国际趋同化。这是会计改革的必要性之一。
In the current reform and opening up, due to the expansion of the use of foreign investment, the accelerated development of an outward-oriented economy, the vigorous establishment of “three-funded” enterprises and the development of international trade businesses, we are required to adopt as far as practicable in the accounting services the internationally accepted practices and the accounting information provided To meet the international economic and trade, international finance, international economic management requirements. At the same time, it urges us to adopt some advanced methods as far as possible to standardize and standardize the accounting affairs and to assimilate into the world. This is one of the necessities of accounting reform.