随着海峡两岸经贸往来日益发展,台商在大陆投资日益增多,了解和研究台湾的工业会计制度,是很有必要的。本文拟就台湾的工业会计制度,作一简介。一、制订制度的指导思想制度从企业业务性质及组织形态考虑,依据一般公认会计原则,遵照当地有关法令而制订,期对企业发生会计事项有完备、明晰及正确的记录,使制度能适应提供企业财务状况及经营绩效之会计报 With the ever-expanding economic and trade contacts across the Taiwan Strait, Taiwan businessmen have increasingly invested in the Mainland and it is necessary to understand and study Taiwan’s industrial accounting system. This article intends to make an introduction to Taiwan’s industrial accounting system. First, the system of guiding ideology The system from the business nature and organizational form considerations, based on generally accepted accounting principles, in accordance with the relevant local laws and regulations formulated in the accounting period for the enterprise has a complete, clear and correct records so that the system can adapt to provide Accounting report of enterprise financial status and business performance