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在参加我公司承建南太平洋上帕劳共和国购物中心大楼的工作中,从台湾在此地经营的厂商了解到有关台湾现行的一些财务会计核算情况。现就其成本与收益配合原则的运用,作一简介,仅供参考。我国台湾省目前绝大部分企业为私营企业(个体企业、合伙企业、股份公司等),另有小部分为公营企业。按照现行作法,私营企业的会计人员基本上是从社会上招聘,公营企业的会计人员则由财政行管部门委派,属于公务员编制。这些企业由于自身的种种利益,会计人员的结构复杂,素质参差不齐,加上企业在营业税、所得税、证所税等等税务问题上考虑较
In participating in our company’s work to build the Palau Shopping Center Complex in the South Pacific, we learned from Taiwanese companies operating in this area about some current financial accounting situations in Taiwan. This is a brief introduction of the use of its principle of cost and benefits. It is for reference only. Most of the companies in Taiwan Province of China are private companies (individual companies, partnerships, joint-stock companies, etc.), and a small number of them are public enterprises. According to the current practice, accounting personnel of private enterprises are basically recruited from the society. Accounting personnel of public enterprises are appointed by the administrative department of finance and they belong to the civil service establishment. Because of the various interests of these enterprises, the structure of accounting personnel is complex and their quality is uneven. In addition, companies consider more on tax issues such as business tax, income tax, and securities taxation.