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一、基本会计准则背 景:必要性. 财政部于 2006 年 2 月 15 日发布了由一项基本准则和 38 项具体准则构成的企业会计准则体系,自 2007 年 1 月 1 日起在上市公司施行,鼓励其他企业执行。 是对经济全球化趋势的正确回应 是适应我国经济发展进程的正确选择. 一、基本会计准则背 景 —— 作用. 有利于企业提高会计信息质量和透明度,维护投资者和社会公众利益,促进资本市场的健康稳定发展 有利于深化企业改革、推进金融改革,完善我国市场经济体制 有利于实施 “ 请进来 ” 和 “ 走出去 ” 战略,提高我国对外开放水平. 二、我国企业会计准则体系的基本架构. - PowerPoint PPT Presentation
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