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据《中国企业报》5月17日报道,由国务院批准,《企业财务通则》和《企业会计准则》将于今年7月1日实施。 我国传统的财会制度是高度集中的计划经济管理体制的组成部分。原有财会制度种类繁多,既不能真实反映企业的经营状况,也限制了企业的经营自主权,影响了企业走向市场,特别是走向国际市场的步伐,因此,要求加快企业财会制度改革的呼声日趋强烈。“两则”的发布实施是我国企业财会制度自五十年代以来的一次重大突破,它不仅是会计核算方法的转换,而且是适应社会主义市场经济的企业经营方式的转变,对转变企业经营机制,乃至整个经济体制改革都具有十分重要的意义。 国家经贸委副主任陈清泰指出,实施“两则”后,企业可以从提高折旧、增加技术开发费、提取坏帐准备金
According to the “China Enterprise News” reported on May 17, approved by the State Council, the “General Principles of Corporate Finance” and “Enterprise Accounting Standards” will be implemented on July 1 this year. China’s traditional accounting system is part of a highly centralized planned economic management system. The variety of existing accounting systems can neither truly reflect the company’s operating conditions, but also limit the company’s operational autonomy, affecting the company’s approach to the market, especially to the pace of the international market. Therefore, the call for accelerating the reform of corporate accounting systems is growing. strong. The issuance of “two articles” is a major breakthrough for China’s corporate accounting system since the 1950s. It is not only a conversion of accounting methods, but also a change in the mode of operation of enterprises adapted to the socialist market economy, and a change in the operating mechanism of enterprises. And even the entire economic system reform has very important significance. Chen Qingtai, deputy director of the State Economic and Trade Commission, pointed out that after the implementation of the “two regulations”, enterprises can increase depreciation, increase technology development fees, and draw bad debt reserves.