摘要
推行《企业会计准则》是建立社会主义市场经济体制的一项新的重要举措,也是适应改革开放与国际会计对接的需要。文章认为,顺利实施该准则,需要上与《会计法》协调,下与企业会计制度接轨,同时规范准则与财政税务的关系;全面提高会计人员素质,培养职业会计师队伍,建立有效的监督机构,是实施该准则的关键;作为一项开拓性工作,准则需自我不断完善,强化其自身的可操作性与自律机制。
The exercise of Enterprise Accounting Principle is not only an important measure for establishing the new system of socialist market economy and aligning the policy of reform and openimg to the outside,but also a necessary step in the efforts of bringing the domestic accounting into convergence with imternational practice. the paper concludes that the smooth execution of the principle depends on the coordination of the principle with the Law of Accounting in particular,and with enterprises' systems in general. The key to the execution lies in a normal ralation between the principle and the practice of finance and tax,the enhancement of accountants'quality,the build—up of professional accountants and an effective monitoring mechanism. As a groundbreaking task,the principle itself should be improved, especially in terms of its operational feasibility and its self—control mechanism.
