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作者认为,我国现行会计制度很不适应新形势的需要,客观要求进行重大改革.我们应大胆地科学借鉴国际会计惯例和会计准则,制定和实施中国会计准则,建立以会计准则规范和指导企业会计核算的新体系,真正实现我国会计核算规范模式的转换.为此,迫切需要建立新的会计平衡公式和资本保全原则,确立审慎原则,改革成本计算方法和会计报表体系.同时要处理好会计准则与财务制度、税务制度、国际惯例的关系,以及搞活与监督的关系.
The author believes that China’s current accounting system is not adapted to the needs of the new situation and requires major reforms. We should boldly learn from international accounting practices and accounting standards, formulate and implement Chinese accounting standards, and establish and use accounting standards to guide corporate accounting. The new system of accounting truly realizes the transformation of China’s accounting standardization model. Therefore, it is urgent to establish a new accounting balance formula and capital preservation principle, establish the principle of prudence, and reform the cost calculation method and accounting statement system. At the same time, the accounting standards must be properly handled. Relations with financial systems, tax systems, international practices, and relationships between invigoration and supervision.