摘要
On December 29,2000, the Ministry of Finance promulgated the "Accounting Systems of Enterprises" and it shall take effect on joint stock limited companies from January 1, 2001. Since there are a lot of new changes and development in the "Accounting Systems of Enterprises", the practitioners have met and will meet problems of implementing the Systems. The article probes into these problems and hopes to facilitate the enforcement and operation of the Systems.
On December 29,2000, the Ministry of Finance promulgated the 'Accounting Systems of Enterprises' and it shall take effect on joint stock limited companies from January 1, 2001. Since there are a lot of new changes and development in the 'Accounting Systems of Enterprises', the practitioners have met and will meet problems of implementing the Systems. The article probes into these problems and hopes to facilitate the enforcement and operation of the Systems.
出处
《中国注册会计师》
2001年第9期20-22,共3页
The Chinese Certified Public Accountant
