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颁布实施《企业财务通则》和《企业会计准则》,实行新的财会制度,是我国财会制度与国际惯例接轨的重要步骤和举措.从一年多的实践来看,“两则”的实施与财会制度的接轨,对深化企业改革起了很大的促进作用.但同时也应看到,由于新财会制度核算口径的变化,企业帐面反映的费用增加,从而出现盈利企业减利、亏损企业增亏、微利企业由盈变亏的现象.这一现象的本质是,旧的财会制度未能正确反映企业的经营成果,企业利润含有大量“水分”,甚至有些企业表面盈利,实际长期潜亏.然而,上海量具刃具厂财会接轨后的情形却与众不同,在积极消化了期间费用等减利因素后,经济效益不但没有下降,反而大幅度上升.1993年,该厂利税总额达到1251.1万元,比1992年增长24.3%;其中利润总额达到870.1万元,比1992年增长25.4%.今年上半年,利税总额达到551万元,同比增长14.3%;出口创汇120万美元,同比增长33.3%;工业经济综合指标在全国工具行业46家企业中名列第四位.
The promulgation and implementation of the “General Principles of Corporate Finance” and the “Accounting Standards for Business Enterprises” and the implementation of the new accounting system are important steps and measures for the integration of the financial accounting system of China with international practice. From the practice of more than one year, the implementation of the “Two Regulations” The integration of the accounting system has greatly promoted the reform of the enterprise. However, it should also be noted that due to changes in the accounting standards of the new accounting system, the costs reflected by the company’s books have increased, resulting in profit-making enterprises losing profits and losses. The phenomenon of loss-making and low-profit enterprises changing from profit to loss. The essence of this phenomenon is that the old accounting system failed to correctly reflect the company’s operating results, corporate profits contained a lot of “moisture”, and even some enterprises surface profits, the actual long-term potential losses. However, the situation after the convergence of Shanghai Measuring Tools and Cutting Tools Co., Ltd. was different. After actively absorbing the cost-reducing factors such as period expenses, the economic benefits not only did not decline, but also increased significantly. In 1993, the total profit and tax of the factory reached 125.11 million yuan. , an increase of 24.3% over 1992; of which total profit reached 8.701 million yuan, an increase of 25.4% over 1992. In the first half of this year, total profits and taxes amounted to 5.51 million yuan, a year-on-year increase of 14.3%; Exchange 1.2 million US dollars, an increase of 33.3%; comprehensive industrial economic indicators ranked fourth in the country in 46 enterprises tool industry.