随着经济体制改革的进一步深化,我国社会主义商品经济稳步发展。不少原来是单一的国家投资的全民所有制企业,由于外商投资、集体资金参入、企业之间相互投资等原因,已发展成为多种经济成份并存的企业。为了适应改革开放的需要,微观上搞活企业,宏观上加强控制,国家陆续颁布了一系列法规,如企业法人登记条例,企业破产法,以及有关企业兼并、产权转让和各种形式的承包经营、联合经营的法规。这一切,都要求企业会计部门完整准确地反映企业投入资金情况。我们从开展企业法人登记的验资工作中,从参予一些企业兼并、联营的会计咨询业务中,体会到现行会计制度在投入资金的核算和管理方而,存在着不少问题,不适应新形势下经营管理的需要,也使上述法规的实施遇到一些困难。下面从会计科目的设置和运用,资金平衡表的编制和财务处理办法三个方面,谈谈看法,并提出若干改革设想,供同行商榷。 With the further deepening of economic restructuring, the socialist commodity economy in our country has been developing steadily. Many wholly state-owned enterprises, originally a single state-invested enterprise, have developed into enterprises that coexist in a variety of economic sectors due to such reasons as foreign investment, collective capital participation and mutual investment among enterprises. In order to meet the needs of reform and opening up, invigorate enterprises microscopically and tighten their control macroscopically, the government promulgated a series of laws and regulations successively, such as the Regulations on the Registration of Corporations, the Bankruptcy Law of Enterprises, and the related business mergers, transfer of property rights and various forms of contractual management, Co-operating regulations. All this requires corporate accounting department complete and accurate reflection of the business investment funds. From the capital verification work carried out in the registration of corporate entities, we have learned from the accounting consultation business that we have taken part in mergers and acquisitions of enterprises that the current accounting system has invested in the accounting and management of funds, and there are many problems that are not suitable for the new situation Under the management needs, but also make the implementation of the above laws encountered some difficulties. From the following set up and use of accounting subjects, the preparation of the balance sheet and the financial approach to three aspects, to talk about the views and put forward a number of reform ideas for peer discussion.