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1、企业会计标准体系的完善与实施——《会计改革与发展“十二五”规划纲要》解读之二 《会计改革与发展“十二五”规划纲要》(以下简称“十二五”规划)提出要在“十二五”期间完善企业会计标准体系,持续提升企业会计标准体系的执行力和实施效果,对企业会计标准的制定和实施都提出了明确的目标和任务。这是一项对我国企业改革、资本市场完善和国民经济发展具有重要意义和深远影响的系统性规划。 一、完善并实施企业会计标准体系的重要意义 (一)健全企业会计准则体系有利于经济社会的发展和进步 我国企业会计准则体系的建立健全,一贯坚持为国理财,为民服务的宗旨,综合考
2、虑、兼顾各方利益,切实解决我国会计实际问题,既提高企业的会计信息质量,又为中国企业和会计师事务所“走出去”提供便利条件,其影响主要体现在以下几个方面: 一是企业会计准则规定的相关会计政策,有效限制了企业的短期行为。如资产减值会计准则规定了减值政策,防止资产价值泡沫导致利润虚增,同时规定资产减值损失不得转回,大幅度地挤掉了企业有关资产中的水分,为企业发展增强了后劲,也有效遏止了某些企业利用资产减值损失转回操纵利润的行为。 SafetySupervisionBureauoftheparty'smasslineeducationalpracticere
3、formprogramtopromotetheimplementationoftherectification,establishanewsystemtowork,inaccordancewiththerequirementsofthecountyPartycommittee,CountySafetySupervisionBureauleadershipcheckoutthe"fourwinds"thereareproblems,makethefollowingimplementationoftherectificationprogram.First,the
4、guidingideologyandbasicprinciplesof(a)guidethought:theparty'seighteen,theeighteensessionofthesecond,theThirdPlenarySessionofthespiritasaguide,conscientiouslyimplementthespiritofgeneralsecretaryXiJinping'simportantspeechseries,instrictaccordancewiththe"lookinthemirror,dressup,washba
5、th,curetreatment,thegeneralrequirements,focusonmaintainingtheparty'sadvancednatureandpurity,closelylinkedtothepeopleandpragmaticcleanthemainAndlookinthemirror,dressup,washbath,curetreatment,thegeneralrequirementsof"focustosolvethefourwindsissue,thepriorityamongprioritiesrectificati
6、onasfirmlyputthefourwinds,thesystemconstructionisthefundamentalstrategyofthecomprehensivewipeouttherootcause,inordertopromotetheimplementationoftherectificationandtheestablishmentoftheworktoensurethateducationalpracticefromstarttofinish,goodtodogood,credibility,benefitthemasses,pro
7、motethesustainedandhealthydevelopmentoftheworkofproductionsafetyscience(two).Basicprinciples:1,adeepunderstandingofthebasicprinciplesofcarryingouttheparty'smasslineeducationalpractice:oneisthecentraladheretopositiveeducation,twoistoinsistoncriticismandselfcriticismThree,adheretothe
8、pragmatic,fouristoadhereto