摘 要:隨著經(jīng)濟(jì)形勢(shì)的發(fā)展變化,會(huì)計(jì)環(huán)境發(fā)生相應(yīng)的變化,財(cái)政部通過(guò)對(duì)《企業(yè)會(huì)計(jì)制度》和具體會(huì)計(jì)準(zhǔn)則的修訂,突出和強(qiáng)調(diào)了謹(jǐn)慎性會(huì)計(jì)原則的作用,為企業(yè)實(shí)行謹(jǐn)慎性會(huì)計(jì)處理提供了法規(guī)基礎(chǔ)。...
作者:奧財(cái)網(wǎng)校
|
2009-04-01