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财政部于2000年12月29日正式发布了《企业会计制度》(以下简称新制度),并规定于2001年1月1日起暂在股份有限公司范围内实施。然而笔者在某市发现一些股份有限公司仍在执行行业会计制度,或仅是有选择地执行了新制度的部分条款。这个现象说明,新制度在股份有限公司范围内,还没有得到全面的执行和有效的运作。为此,笔者对这一现象的成因进行初步的分析。
The Ministry of Finance formally released the Accounting System for Business Enterprises (hereinafter referred to as the “New Accounting System”) on December 29, 2000 and stipulated that it should be temporarily implemented within the scope of a joint stock limited company with effect from January 1, 2001. However, I found in some cities that some joint-stock companies are still implementing the industrial accounting system or only selectively implementing some of the provisions of the new system. This phenomenon shows that the new system has not yet been fully implemented and effectively operated within the scope of a joint stock limited company. For this reason, I make a preliminary analysis of the causes of this phenomenon.