提高会计信息质量的重大举措——感悟《企业会计制度》

本文在评述《企业会计制度》的性质、出台背景、内容及实施计划的基础上 ,着重对《企业会计准则》的特点和创新进行分析。本文还就《企业会计制度》与具体会计准则的相互关系、我国会计规范体系的选择等问题进行了探讨。

Important Measures to Upgrade Quality of Accounting Information

This article probes into the major characteristics and innovative requirements of the newly promulgated Accounting Regulations for Business Enterprises (ARBE) after a thorough discussion of the nature ,background, contents and implementing plan of the ARBE. The relation between detailed accounting standards and the ARBE as well as issues such as choice of accounting normalization model are also addressed in the article.