这次财政部发布的“两则”“两制”(以下简称新制度),是我国财务会计的一次大变革,因此,它必然涉及到国家、企业、职工三者利益分配关系,也涉及到企业和财政的承受能力问题。本文就新制度实施对企业盈亏的影响作一分析探讨。 一、新制度实施对企业盈亏影响的主要表现有三个变化 1、支出渠道的变化。①奖金开支,由税后留利改为进入成本费用。我们知道,工资是支付给劳动者的劳动报酬,是国民收入分配的一种形式。它体现着国家、企业和个人之间的一种分配关系,是企业生产经营商品的活劳动消耗,是成本或费用的组成部分。奖金是超额劳动的报酬,理应是企业成本或费用的组成部分;在统计工资总额时,奖金也是作为其中项目之一处理的,因此这次制度改革中,将奖金开支由税后留利改为进入成本或费用。②固定资产贷款利息支出,改革前后作了较大的调整。原财务制度是这样处理的:在计划规定建设期内的基建借款 The “Two” and “Two Systems” issued by the Ministry of Finance (hereinafter referred to as the “new system”) are a major change in China’s financial accounting. Therefore, it will inevitably involve the distribution of interests among the state, enterprises, and employees. It also involves Business and financial affordability issues. This article analyzes the impact of the implementation of the new system on the profit and loss of the enterprise. I. The main manifestations of the impact of the implementation of the new system on the profit and loss of the company are three changes 1. Changes in the expenditure channels. 1 bonus expenses, from the after-tax retained profits into cost costs. We know that wages are paid for laborers and are a form of national income distribution. It embodies a distribution relationship between the state, enterprises and individuals. It is the living labor consumption of the company’s production and operation of goods, and it is an integral part of the cost or expense. Bonuses are remuneration for excess labor and should be part of the company’s costs or expenses. In the calculation of total wages, bonuses are also treated as one of the items. Therefore, in this system reform, bonus expenses are changed from after-tax profit Enter cost or expense. 2 Interest expense on fixed asset loans was greatly adjusted before and after the reform. The original financial system was handled in this way: infrastructure borrowings during the construction period of the plan