翻译Abstract Accounting Standards as the accounting theory and practice has been the main subject of great importance. Accounting practice of accounting standards is not only the experience and theoretical guidance, or norms to deal with accounting matters, and having a profound impact on accounting. In China, the socialist market economic system with the establishment and opening to the outside world continues to expand, the establishment of accounting standards system, the formulation and implementation of accounting standards has a very important role and significance. At present, China's accounting standards issued by enterprises, including a basic 38 criteria and specific criteria. The basic norms of accounting standards across the enterprise system, plays a role in the conceptual framework, play a role in reconciliation; specific criteria is based on the basic criteria of the specific accounting treatment of transactions or normative matters. With the rapid development of economy, many practical problems of accounting, accounting standards need to regulate the content will also be increasing. Specific accounting standards in the process of implementation will be gradually exposed a number of shortcomings and omissions. The first step is the current accounting standards to recognize that in the implementation process there will be what kind of problem? Why the existence of these problems? How to deal with these problems? On these issues for the analysis of the accounting work for our country, is of great practical significance, not only for enterprises to better use of specific accounting standards for reference, but also the criteria for regulatory authorities to see some of the shortcomings and omissions The Department for the implementation of specific accounting standards to better prepare for work. In this paper, in theory, expounded the meaning of accounting standards, the formation and development, analysis of the accounting standards in the implementation process and the reasons for the problems and arrive at the corresponding countermeasures and suggestions for China's enterprises in the implementation process of specific accounting standards provide some reference.
就是用T字形账户把上述过程表现出来
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The question that the concrete accounting criterion is implemented in the course and accounting criterion of countermeasure summary have been paid attention to the accounting theory and main subject of the practice all the time. The accounting criterion is not only summary of experience and theoretical direction that an accountant practises, deal with the norms of the accounting affairs, is having far-reaching influence on accounting work. In our country, with the setting-up of the socialist market economy system and constant enlargement opening to the outside world, establish the system of accounting criterion, make and implement the accounting criterion having very important function and meaning. At present, the accounting criterion of enterprise which our country releases includes a basic criterion and 38 concrete criteria. The basic criterion is acting the part of concept frame in the whole enterprise's accounting criterion system, play a controlling role; The concrete criterion is on the basis of basic criterion, to the concrete trade or norm which the item accountant dealt with. Up to the development at full speed of economy, the accounting practice question emerges in an endless stream, the accounting criterion needs normal content to increase day by day too. Will expose some insufficient and places slipped gradually while the concrete accounting criterion is implemented. Is the first step to realize what kind of problem accounting criterion will exist in the course of implementing at present? Why will these problems exist? How to handle these problems well? The analysis and research about these problems is to accounting work of our country, have a very important one Realistic meaning, not only can offer reference for better concrete accounting criterion of use of enterprises, and can make relevant supervision departments see some insufficient and places slipped where the criterion exists, more easy for the concrete accounting criterion to implement the preparation of doing well. This text has explained the meaning of the accounting criterion, taken shape and developed in theory, have analyzed problem and reason that the accounting criterion exists in the course of implementing, obtain corresponding countermeasure and suggestion, thus offer some reference in the course of implementing the concrete accounting criterion for the enterprises of
