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1992年末财政部颁布了《企业会计准则》、企业财务通则》,并相继颁布了分行业的财务会计制度,于1993年7月1日起实施。最近笔者对一些国有大型企业实施新财会制度的情况进行了调查。发现在新旧制度接轨中存在着大量的国有资产流失问题和新财会制度诸多变革措施难以实施的问题: (一)新旧财会制度接轨中国有资产流失严重 1.少计国家资本金项目数额。某企业已完工程转入固定资产3750元,计入国家资本金的为590万元,有3160万元未按规定计入,造成了国有资产的流失。
At the end of 1992, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises” and the General Rules for Corporate Finance, and successively promulgated the financial accounting system for each sector, which came into force on July 1, 1993. Recently, I conducted a survey on the implementation of the new accounting system by some large state-owned enterprises. Found that there are a large number of problems of the loss of state-owned assets and the difficulty of implementing many changes in the new accounting system in the convergence of old and new systems: (1) Serious loss of assets in China due to the convergence of old and new accounting systems 1. Sub-total Amount of State Capital Projects. An enterprise has completed the project transferred to 3750 yuan in fixed assets, included in the national capital of 5.9 million yuan, 31.6 million yuan not included in the provisions, resulting in the loss of state-owned assets.