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我国加入WTO后,形势要求我国会计理论既有中国特色,又能与国际准则、制度相衔接。新《企业会计制度》(以下简称《制度》)实施后,使存货期末计价、固定资产的折旧考虑、资产确认与计量等方面都与国际会计惯例逐渐接轨,这既充分体现了稳健性原则、实质重于形式原则,同时,由于会计与税法所遵循的原则和规范的对象不同,也给我们带来了诸多方面的思考。一、新《制度》下,有利于会计信息成本的下降许多中外合资(或外资)企业,在运用相同基础财务数据的前提下,财务人员不但要完成符合中方财务制度的财务报表编报,同时还需完成符合相关外方财务制度的财务报表编报。在有利于公司及又不违背相关制度的前提下,使两类报表尽量统一,同时能节约人力、物力、财力,提高工效,使会计信息成本下降,是财务人员共同的呼声。
After China’s accession to the WTO, the situation requires that China’s accounting theory has both Chinese characteristics and convergence with international norms and systems. After the implementation of the new “Accounting System for Business Enterprises” (hereinafter referred to as the “System”), the final accounting of inventories, the depreciation of fixed assets, the confirmation and measurement of assets and other aspects of international accounting practices are gradually converging. This fully reflects the principle of soundness, The essence is more important than the formal principle. At the same time, due to the different objects of the principles and norms that the accounting and tax laws follow, it also brings us many aspects of thinking. I. The new “system” is conducive to the decline in the cost of accounting information Many Chinese-foreign joint ventures (or foreign-funded enterprises) using the same basic financial data under the premise of financial officers not only to complete compilation of financial statements in line with China’s financial system, at the same time It is also necessary to complete the preparation of the financial statements in conformity with the relevant foreign financial system. Under the precondition of being beneficial to the Company and not violating the relevant system, the two types of statements should be unified as much as possible while saving manpower, material resources and financial resources, improving work efficiency, and reducing the cost of accounting information. This is a common call of financial officers.