新环境下《企业财务通则》的未来之路
发布时间：2018-10-15 11:34
【摘要】：正1992年,为了从传统计划经济向社会主义市场经济转型,我国制定发布了《企业会计准则》(以下简称《准则》)和《企业财务通则》(以下简称《通则》)。"两则"的发布在当时被认为是中国会计史上的一个重要里程碑和企业财务管理的重大变革,得到了各界人士的广泛关注。其中,《通则》更是为我国独有,具有中国特色。随着时代发展,虽然"两则"于2006年再次修订,但《通则》的影响力却远远落后于《准
[Abstract]:In 1992, in order to transform from the traditional planned economy to the socialist market economy, China formulated and issued the Accounting Standards for Enterprises (hereinafter referred to as "the Standards") and the "General principles of Enterprise Finance" (hereinafter referred to as "the General principles"). " At that time, the release of the "two rules" was regarded as an important milestone in the history of Chinese accounting and a major change in the financial management of enterprises, which received extensive attention from people from all walks of life. Among them, the "General principles" is more unique to China, with Chinese characteristics. With the development of the times, although the "two principles" were revised again in 2006, the influence of the principles lagged far behind
【作者单位】： 厦门国家会计学院;厦门大学管理学院;
【基金】：%E7%9A%84%E9%98%B6%E6%AE%B5%E6%80%A7%E6%88%90%E6%9E%9C" target="_blank">教育部人文社科重点研究基地重大项目“大数据环境下财务报告分析框架的重构与应用”<15JJD630011>的阶段性成果
【分类号】：D922.26
本文编号：2272424
[Abstract]:In 1992, in order to transform from the traditional planned economy to the socialist market economy, China formulated and issued the Accounting Standards for Enterprises (hereinafter referred to as "the Standards") and the "General principles of Enterprise Finance" (hereinafter referred to as "the General principles"). " At that time, the release of the "two rules" was regarded as an important milestone in the history of Chinese accounting and a major change in the financial management of enterprises, which received extensive attention from people from all walks of life. Among them, the "General principles" is more unique to China, with Chinese characteristics. With the development of the times, although the "two principles" were revised again in 2006, the influence of the principles lagged far behind
【作者单位】： 厦门国家会计学院;厦门大学管理学院;
【基金】：%E7%9A%84%E9%98%B6%E6%AE%B5%E6%80%A7%E6%88%90%E6%9E%9C" target="_blank">教育部人文社科重点研究基地重大项目“大数据环境下财务报告分析框架的重构与应用”<15JJD630011>的阶段性成果
【分类号】：D922.26
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