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【答案】应助回帖
xiaodui(金币+30, 翻译EPI+1): 很谢谢你，呵呵 2011-05-21 19:46:43
How to introduce accrual basis accounting is a basic problem and hot topic of government on accounting reform. Based on the reform experience overseas, we shall develop it with Chinese characteristics.
The paper is divided into four parts. Part one is mainly about analyzing the current circumstance and coming up with the limits of cash basis. Part two list the necessity and feasibility to implement the accrual basis in China. Part three put forward specific methods to introduce the accrual basis. Part four point out the difficulties in this work and its countermeasures. In the process of the reform, there are many problems like high economic cost and obstacles from vested interests winners, deficiency in legal environment and supervision system, and difficulties in present financial system and government finance information disclosure system. In order to against these difficult points and to advance the reform, we should combine the information source, form a comprehensive information procession platform, enforce the consciousness of reform, establish the perfect laws and regulations system, improve information publicity legal system. .
Key Words: limits, feasibility, China, system, paper |
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