《企业会计制度》实施中的问题与对策

Problem and countermeasure in the implementation of "enterprise's accounting system

《企业会计制度》的颁布与实施是提高会计信息质量的重大举措,同时它也是一部向国际会计惯例靠拢的会计制度。实践中企业对其评价如何,在执行过程中存在那些问题,文章在调查的基础上对其进行了分析并提出一些对策。

The issue and implementation of "Enterprise s Accounting System" are great action of improving accounting information quality. It is an accounting system drawing close to international accounting convention too at the same time. How do enterprises evaluate the system in practice? What kinds of problem are met in the course of carrying out? This text has analyzed and advised it on the basis of investigating.