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1993年,是会计改革进入全新阶段的一年。新的会计准则从七二月一日起在全国实行。但这并不意味着仅给传统会计制度简简单单地划上句号,把新的会计准则搬上舞台就万事俱备。无论如何,我们在经历两种不同制度的新老交替,由传统会计制度脱胎而来的会计准则不可避免地与前者有着千丝万缕的联系。这就要求我们应站在历史的高度,客观地、辩证地审视传统会计制度。传统制度的种种缺陷可视为历史的教训,新的会计准则应力图避免;传统制度的精华部分应视为宝贵的财富加以继承。既不轻易肯定一切,也不随便否定一切。同时,新的会计准则还要和世界见面,成为一种可以交流的商务语言发挥对外交往的桥梁作用。那么,我们的会计准则如何“和国际接轨”?是简单的模仿还是创造性地加以吸收?这些,都是我们必须回答的问题。本文试图从以上几个方面的分析开始,进而揭示若干值得思考的理论问题。
1993 is a year when accounting reform has entered a new phase. The new accounting standards will be implemented throughout the country starting from February 1. But this does not mean simply putting the traditional accounting system to a close, ending up with the new accounting standards on the stage. In any event, we are experiencing a change of age between two different systems, and the accounting standards that have been born out of the traditional accounting system are inevitably inextricably linked to the former. This requires that we should stand on the historical height and objectively and dialectically examine the traditional accounting system. The shortcomings of the traditional system can be regarded as historical lessons, the new accounting standards should be avoided; the essence of the traditional system should be regarded as valuable wealth to be inherited. Neither easily affirmed everything, nor neglected everything. At the same time, the new accounting standards have to meet with the world and become a bridge for foreign exchange in a business language that can be exchanged. So, how are our accounting standards “in line with international standards”, simply imitation or creative absorption? These are questions we must answer. This article attempts to start from the above analysis of several aspects, and then reveal a number of theoretical issues worth pondering.