Basic accounting principles and financial accounting conceptual framework精品分析.docVIP

Basic accounting principles and financial accounting conceptual framework First, the background of China’s norm-setting China was promulgated in November 1992 the first corporate accounting standards, which is introduced in such a context: the state shortly after, from the second half of 1951, China had implemented a sub-sector, sub-sector, sub-unified in the end of ownership accounting system. It had been the plan to adapt to, and in the maintenance of financial discipline to ensure that revenues, and promoting conservation and so on increasing production has played an active role. However, the reform and opening up, it gradually exposed to the market economy is incompatible with the doctrine of the defect. This deficiency can be read in two ways: internally, due to the implementation of sector, industry and ownership of three separate, so that different sectors, industries, and ownership of the lack of comparability of accounting information of enterprises; the same time, unified in the end because of the accounting system to enable enterprises to the use of accounting system, standardize their behavior, there is no flexibility. Externally, China’s unified accounting system from the account settings, accounting treatment, to the financial statements, all with international practice there is a considerable gap, and the resulting accounting information, can not become a part of an international common language of business, thus it is impossible for the foreign exchange to play its due role of the media. Began in 1992 with the accounting standards to replace the uniform accounting system reform, accounting reform to promote our country to a new track. The past five years, China’s accounting reform, accounting standards are still set up an enterprise as the center continued to move toward in-depth. Five years, completed a total of about 30 specific accounting standards, and has repeatedly into the revised draft. According to the needs of the Ministry of Finance May