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中国中青年财务成本研究会1996年年会暨第九次理论研讨会于1996年7月31日至8月2日在烟台市召开,出席会议的代表有来自我国内地和香港的高等院校、研究部门、主管机关、会计师事务所等近80人.会议围绕我国会计准则、现代企业理财、审计等领域中的许多问题展开了广泛而深入的研讨,提出了许多新的见解,现择要地综述如下:一、关于会计准则问题1.关于基本准则的出路.代表们认为:会计基本准则的实施,标志着中国企业会计改革进入了准则化阶段,对规范企业会计行为起到了极为重要的作用.但经过三年来的运行,特别是中国经济体制改革的深化和具体会计准则的推出,已经或正在暴露出基本准则的局限性,因此,必须重新构造企业会计基本准则.至于如何构造?有两种意见:一种是“等同论”,即基本会计准则应与国外的概念框架一致.因为两者的内容等同,都是对会计报表目标、会计信息质量特征、会计要素确认、计量、报告等方面的规范;两者的作用等同,都是为了规范具体准则的制定与修订,是具体准则的理论依据.另一种是“非等同论”,即我国基本会计准则不必与国外的概念框架一致,因为现有的基本准则存在非独立性、非规范性和非科学性的三大局限.
The Annual Conference of Chinese Young and Middle-Aged Financial Costs 1996 and the 9th Theoretical Seminar were held in Yantai from July 31 to August 2, 1996. Representatives from the Mainland and Hong Kong universities attended the conference, Research departments, competent authorities and accounting firms, etc. The conference conducted extensive and in-depth discussions on many issues in the fields of accounting standards, modern enterprise management and auditing in the People’s Republic of China, and put forward many new opinions. The summary is as follows: I. Problems about accounting standards 1. The way out of the basic standards The deputies said: The implementation of the basic accounting standards indicates that the accounting reform of Chinese enterprises has entered a standardized stage and plays an extremely important role in standardizing corporate accounting practices However, after three years of operation, especially the deepening of the reform of the Chinese economic system and the introduction of specific accounting standards, the limitations of the basic norms have been or are being exposed, so the basic principles of corporate accounting must be reconstructed. Kind of opinion: one is the “equivalent”, that is, the basic accounting standards should be consistent with the conceptual framework of foreign countries, because the two are the same content, are right The purpose of accounting statements, the quality of accounting information, the accounting elements of the confirmation, measurement, reporting and other aspects of the norms; the role of both equal, are to regulate the development and revision of specific guidelines is the basis for the specific criteria.Other is the “ Non-equivalent theory ”that China’s basic accounting standards do not have to be consistent with the conceptual framework of foreign countries, because there are three basic non-independence, non-normative and non-scientific limitations.