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从今年1月1日起,在我国股份有限公司内施行的《企业会计制度》是我国会计界的又一件大事,它标志着我国的会计核算制度走向成熟,标志着我国的会计改革又将迎来新的高潮。它为规范企业会计核算行为,真实、完整地反映企业的财务状况、经营成果和现金流量,提高企业会计信息质量,作出了重要贡献,并在许多方面取得了新的突破。概括起来讲,主要有四大进步。
Starting from January 1 this year, the “Enterprise Accounting System” implemented in our country is another major event in the accounting field of our country. It marks the maturity of our country’s accounting system and marks our country’s accounting reform in turn Usher in a new upsurge. It has made important contributions to standardizing corporate accounting practices, truly and completely reflecting the financial status, operating results and cash flows of enterprises, and improving the quality of corporate accounting information, and has made new breakthroughs in many aspects. To sum up, there are mainly four major progress.