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我国业已开始制订会计准则,现已组成两支队伍,分别负责拟订一套会计准则,其中一套用于一般企业,另一套用于非营利事业。至于如银行业等特殊行业、特殊业务,它们的准则包括在企业会计准则有关项目之中。两套准则中,用于一般企业的会计准则无疑是最主要的,现正在财政部会计司的统一领导下加紧制订。本文试图评述我国制订会计准则的初始成果,从中探究某些我们认为重要的积极因素。此外,本文还提出一些问题供进一步考虑,以期今后我国制订会计准则工作有所改进。
China has started to formulate accounting standards and has now formed two teams, each responsible for formulating a set of accounting standards, one for the general business and the other for the non-profit business. As for special industries such as banking, special business, their criteria are included in the relevant items of Accounting Standards for Business Enterprises. Of the two sets of criteria, the accounting standards for general enterprises are undoubtedly the most important and are now being drafted under the unified leadership of the Accounting Department of the Ministry of Finance. This article attempts to comment on the initial results of our country’s accounting standards and to explore some positive factors that we think are important. In addition, this article also put forward some questions for further consideration, with a view to our country in the future development of accounting standards has been improved.