论新行业会计制度的存废

发布时间：2018-04-26 19:33

本文选题：行业会计制度 + 具体准则　；参考：《会计研究》1995年10期

【摘要】：目前,财政部正在总结《企业会计准则》和新会计核算制度实施情况的基础上,加紧研究制定具体准则,力争在一个不太长的时间内建立起中国会计准则体系。这项工作在各方面的支持下,取得了重要进展,已经发布了28个具体准则(征求意见稿)。为了集思广益,征求各方面对制定和实施具体准则的意见,根据财政部会计司的建议,特设专栏,欢迎大家踊跃来稿,发表看法。来稿既可以讨论制定和实施具体准则的一般性问题,也可以讨论具体准则征求意见稿中涉及的具体问题。为便于讨论,以下列示了一些参考题,作者也可以不限于这些题目。 1.“两则”“两制”的实施情况、成就及问题 2.制定具体准则、建立会计准则体系的必要性 3.当前改革开放以及会
[Abstract]:At present, on the basis of summing up the implementation of the Accounting Standards for Enterprises and the new accounting system, the Ministry of Finance has stepped up the study and formulation of specific standards, and is striving to establish the Chinese accounting standards system within a short period of time. Significant progress has been made with the support of various parties, and 28 specific guidelines have been issued. In order to brainstorm and solicit the opinions of all parties on the formulation and implementation of specific standards, according to the recommendations of the Accounting Department of the Ministry of Finance, a special column is specially designed to welcome all of you to come forward and express your views. Contributions can discuss both the general issues of the formulation and implementation of specific guidelines and the specific issues involved in the draft guidelines for comments. For convenience of discussion, some reference questions are shown below, and the author may not limit them to them. 1. Implementation of "two principles," "two systems", achievements and problems 2. It is necessary to establish specific standards and establish accounting standards system. The current reform and opening up
【作者单位】：云南财贸学院
【分类号】：F233

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