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2006年2月15日,财政部发布了新的企业会计准则,包括1项基本准则和38项具体准则,从而标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系的正式建立。它的颁布与实施必将对我国经济发展、对外开放和企业参与国际竞争产生重要的推动作用。电网企业也在2008年执行新的企业会计准则,因此我们了解和研究新准则执行后对电力企业经营管理的影响,对电网企业有着重大意义。
On February 15, 2006, the Ministry of Finance issued a new accounting standard for business enterprises, including a basic standard and 38 specific criteria, thus marking the formal establishment of an enterprise accounting standard system that meets the requirements of China’s market economy development and convergence with international practices . Its promulgation and implementation will surely play an important role in promoting China’s economic development, opening up to the outside world and participating in international competition. The power grid enterprises are also implementing the new Accounting Standards for Business Enterprises in 2008, so we understand and study the impact of the new standards on the operation and management of power enterprises, which is of great significance to power grid enterprises.