现行企业会计制度具体会计准干问题探讨
摘 ： 文章实践出发理角度现行企业会计制度具体会计准干问题进行探讨
财政部2000年12月29日正式发布企业会计制度（财会[2000]25号）2001年1月1日起暂股份限公司范围实施鼓励国企业财政部门批准实施
企业会计制度发布国会计界件事摆脱计划济国会计核算束缚继1993年7月1日实施企业会计准企业财务通次飞跃着适应社会义市场济会计核算求方迈进标志着国会计改革次高潮
加截止目前止已颁布16项具体会计准规范国企业会计核算行真实完整反映企业财务状况营成果现金流量提高企业会计信息质量具深远意义
财政部规定：2002年1月1日起外商投资企执行企业会计制度
笔者外商投资企业事财务会计工作担负起企业新旧会计制度衔接工作实施程中企业会计制度具体会计准关规定法现整理出业士起探讨
旨理解观点道出家讨国财务会计变革国际接轨微薄力
关键词 折旧减值 债务重组 公允价值 Abstract The main discussion is base on practice and theoretics about the company s accountant system and some of material finance system The national company’ finance department are encouraged and put in practice the company s accountant system which published by treasury department in 29 Dec2000 (Finance [2000] 25 number) and put in practice in stock company’s provisionally It is useful of our accounting that the companys accountant system break away from accounting’ bondage by planned economy It’s great pace to socialistic market economy guide that after the companys accountant system published in 1 Jan1997 and the companys accountant system not evently mean coming another high tide of accounting innovation There are 17publishedsystem Up to the present which have great effect and significance in managing our country’s financial affairs reporting comprehensive company’s finance action management resultcash flux etc It’s decision by treasury department that the foreign capital companies must practice the companys accountant system from 1 Jan2002 The writer has worked atforeign capital company for many years whose duties are finance accounting and set up the bridge from old system to new system It is from the practice that the writer find some ideas in practicing the company’s plan What the writer write is discuss to all kinds of finance export in order to have big avail of our country’s finance innovation and connecting international system
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摘 ： 文章实践出发理角度现行企业会计制度具体会计准干问题进行探讨
财政部2000年12月29日正式发布企业会计制度（财会[2000]25号）2001年1月1日起暂股份限公司范围实施鼓励国企业财政部门批准实施
企业会计制度发布国会计界件事摆脱计划济国会计核算束缚继1993年7月1日实施企业会计准企业财务通次飞跃着适应社会义市场济会计核算求方迈进标志着国会计改革次高潮
加截止目前止已颁布16项具体会计准规范国企业会计核算行真实完整反映企业财务状况营成果现金流量提高企业会计信息质量具深远意义
财政部规定：2002年1月1日起外商投资企执行企业会计制度
笔者外商投资企业事财务会计工作担负起企业新旧会计制度衔接工作实施程中企业会计制度具体会计准关规定法现整理出业士起探讨
旨理解观点道出家讨国财务会计变革国际接轨微薄力
关键词 折旧减值 债务重组 公允价值 Abstract The main discussion is base on practice and theoretics about the company s accountant system and some of material finance system The national company’ finance department are encouraged and put in practice the company s accountant system which published by treasury department in 29 Dec2000 (Finance [2000] 25 number) and put in practice in stock company’s provisionally It is useful of our accounting that the companys accountant system break away from accounting’ bondage by planned economy It’s great pace to socialistic market economy guide that after the companys accountant system published in 1 Jan1997 and the companys accountant system not evently mean coming another high tide of accounting innovation There are 17publishedsystem Up to the present which have great effect and significance in managing our country’s financial affairs reporting comprehensive company’s finance action management resultcash flux etc It’s decision by treasury department that the foreign capital companies must practice the companys accountant system from 1 Jan2002 The writer has worked atforeign capital company for many years whose duties are finance accounting and set up the bridge from old system to new system It is from the practice that the writer find some ideas in practicing the company’s plan What the writer write is discuss to all kinds of finance export in order to have big avail of our country’s finance innovation and connecting international system
文档香网(httpswwwxiangdangnet)户传
《香当网》用户分享的内容，不代表《香当网》观点或立场，请自行判断内容的真实性和可靠性！
该内容是文档的文本内容，更好的格式请下载文档