最近,外贸部颁发了《对外贸易企业基本业务统一会计制度》,从一九八二年元月一日起施行。现谈谈个人学习的体会,以供大家参考。一、为什么要修改会计制度外贸企业原来的会计制度是一九七五年制订的。粉碎“四人帮”后,我国进入了一个新的历史时期。这个历史时期的奋斗目标,就是要把我国逐步地建设成为具有现代农业、现代工业、现代国防和现代科学技术的具有高度物质文明和精神文明的社会主义强国。为了加速实现四个现代化,就需要有计划地利用外贸、引进先进技术、进口关键设备。这样,就必须增强我国的支付偿还能力。而增强偿还能力主要是靠扩大出口。近几年,我国对外经济贸易工作,由于认真贯彻执行党的十一届三中全会 Recently, the Ministry of Foreign Trade issued the “Unified Accounting System for Basic Business of Foreign Trade Enterprises”, which came into force on January 1, 1982. Now talk about the personal learning experience, for your reference. First, why should we modify the accounting system The original accounting system of foreign trade enterprises was enacted in 1975. After smashing the “Gang of Four,” our country has entered a new historical period. The goal of this historic period is to gradually build our country into a socialist power with a high degree of material civilization and spiritual civilization that is modern agriculture, modern industry, modern national defense and modern science and technology. In order to speed up the realization of the four modernizations, it is necessary to make use of the planned foreign trade, introduce advanced technologies and import key equipment. In this way, we must enhance our ability to pay the reimbursement. The enhancement of repayment ability mainly relies on expanding exports. In recent years, China’s foreign trade and economic cooperation has been seriously implemented since the Third Plenary Session of the 11th Central Committee of the Party