论我国企业会计准则的建立.docVIP

论我国企业会计准则的建立、发展与完善 摘 要 我国企业会计准则的建立，实现了我国企业会计准则建设新的跨越和突破。随着时代的发展，社会主义市场经济的逐步完善，改革开放的进一步扩大化，企业也在不断地发展与改革，这也就要求我国会计准则的不断发展、进步和完善。从而建立面向未来的会计观念和理论体系，以适应新经济发展的需要。 关键词：会计准则、财务报告、会计理论发展、完善 一、 我国会计企业准则的建立 信息使用者的需求会计准则产生的原因是会计准则制定的缘起,早期主要集中于信息使用者需求的研究上,会计准则制定是因为企业内部和外部的信息要求。从内部要求看,会计是一个将原始交易数据加工为信息的过程,因此必须为会计信息的取舍建立一整套的确认、计量和报告准则等。从外部要求看,会计信息的使用者的要求最终促成了会计准则的建立对会计准则产生的原因如刘峰(1996)和葛家澎等(2003)指出,各国制定会计准则的实践表明会计准则与资本市场的发展程度密切相关。没有资本市场、没有公开的信息需求,就没有用于规范信息供给与需求的会计准则。李桂荣(2005)研究了会计准则产生的原因在于规范创造性会计,从而满足信息使用者的需求。1929年资本主义国家经济危机的爆发,使人们认识到创造性会计不是随心所欲,会计虽然在经济生活中起到“商业语言”的作用,但一个互不沟通、混乱繁杂的“语言”显然不能满足人们的需要。于是开始了统一和“规范”语言的工作,由此导致了会计准则这一正式规则的出现及其随后在世界范围内的普遍流行。 Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curriculum system and management syste