现行企业会计制度及具体会计准则若干问题的探讨

摘要：文章主要从实践出发，在理论角度对现行《企业会计制度》及具体会计准则若干问题进行探讨。财政部于2000年12月29日正式发布《企业会计制度》（财会[2000]25号），并于2001年1月1日起暂在股份有限公司范围内实施，鼓励国有企业经财政部门批准后实施。《企业会计制度》的发布是我国会计界的又一件大事，它摆脱了计划经济对我国会计核算的束缚，是继1993年7月1日实施《企业会计准则》和《企业财务通则》之后，又一次大的飞跃，它朝着适应社会主义市场经济对会计核算要求的方向迈进，它标志着我国会计改革的又一次高潮的到来。加上截止目前为止已经颁布的16项具体会计准则，它们对规范我国企业会计核算行为，真实、完整地反映企业的财务状况、经营成果和现金流量，提高企业的会计信息质量具有深远的意义。随后，财政部规定：从2002年1月1日起，外商投资企执行《企业会计制度》。笔者在外商投资企业从事财务会计工作，担负起本企业新旧会计制度衔接工作，在实施过程中，对《企业会计制度》及具体会计准则的有关规定有些不同看法，现整理出来与业内人士一起探讨。旨在将对其不同理解、观点道出，与大家讨论，为我国财务会计的变革、与国际接轨尽微薄之力。关键词: 折旧减值债务重组公允价值 abstract: the main discussion is base on practice and theoretics about the “company ‘s accountant system” and some of material finance system. the national company’ finance department are encouraged and put in practice the “company ‘s accountant system” which published by treasury department in 29 dec.2000 (finance [2000] 25 number) ,and put in practice in stock company’s provisionally. it is useful of our accounting that the “company‘s accountant system” break away from accounting’ bondage by planned economy. it’s great pace to socialistic market economy guide that after the “company‘s accountant system” published in 1 jan.1997 and the “company‘s accountant system”, not evently mean coming another high tide of accounting innovation. there are 17-published-system up to the present, which have great effect and significance in managing our country’s financial affairs, reporting comprehensive company’s finance action, management result,cash flux, etc. it’s decision by treasury department that the foreign capital companies must practice the “company‘s accountant system” from 1 jan.2002. the writer has worked atforeign capital company for many years, whose duties are finance, accounting and set up the bridge from old system to new system. it is from the practice that the writer find some ideas in practicing the “company’s plan ”.what the writer write is discuss to all kinds of finance export in order to have big avail of our country’s finance innovation and connecting international system.


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