最近，財(cái)政部會(huì)計(jì)司發(fā)布《關(guān)于開(kāi)展企業(yè)會(huì)計(jì)準(zhǔn)則制度問(wèn)卷調(diào)查工作的通知》，就執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則制度中涉及的問(wèn)題面向廣大財(cái)會(huì)人員開(kāi)展調(diào)查。企業(yè)會(huì)計(jì)準(zhǔn)則制度調(diào)查問(wèn)卷設(shè)計(jì)面向企業(yè)和會(huì)計(jì)師事務(wù)所兩大類(lèi)。面向企業(yè)的主要涉及企業(yè)所在行業(yè)、規(guī)模、工商登記注冊(cè)類(lèi)型、公開(kāi)籌資情況、注冊(cè)地所在省市等方面進(jìn)行調(diào)查。問(wèn)卷調(diào)查關(guān)注企業(yè)執(zhí)行何種企業(yè)會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度。面向會(huì)計(jì)師事務(wù)所的調(diào)查問(wèn)卷主要集中在會(huì)計(jì)師事務(wù)所的客戶(hù)企業(yè)執(zhí)行各種《企業(yè)會(huì)計(jì)準(zhǔn)則》以及會(huì)計(jì)制度中遇到的困難、企業(yè)會(huì)計(jì)準(zhǔn)則執(zhí)行中的職業(yè)判斷、財(cái)務(wù)報(bào)表格式以及是否需要財(cái)政部出具會(huì)計(jì)科目和主要賬務(wù)處理說(shuō)明等問(wèn)題，并就企業(yè)會(huì)計(jì)準(zhǔn)則的改進(jìn)以及需要進(jìn)一步明確的會(huì)計(jì)實(shí)務(wù)問(wèn)題征求意見(jiàn)。endprint