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股份制企业会计制度与我国现行的企业会计制度相比,在核算内容和要求上有不同的特点。 1.会计报表的作用不同。我国现行的会计报表主要是为企业主管部门和财政部门服务的,股份制企业的会计报表除报送国家行政管理部门和税务部门外,主要应满足董事、监事、股东和有关债权人的要求,现行企业会计报表为报告型,股份制企业的会计报表为说明型。 2.核算内容的差别。现行企业会计制度主要要求反映企业的生产经营情况和企业与国家之间的分配关系,而股份制企业的会计制度除此之外,还要求反映企业的资产增值情况和股份制企业特殊的财产分配关系,以及破产清算等方面的内容。 3.我国各企业的会计核算资料和数据一般不得外传,而股份制企业则要求会计数据公开,让社会有
The accounting system of joint-stock enterprises has different characteristics in accounting content and requirements compared with the current enterprise accounting system in China. 1. The role of accounting statements is different. The current accounting statements of China mainly serve the competent departments of enterprises and the financial departments. In addition to reporting to the state administrative and taxation departments, the accounting statements of joint-stock enterprises shall mainly satisfy the requirements of directors, supervisors, shareholders and relevant creditors. The accounting statements are report-type, and the accounting statements of joint-stock companies are illustrative. 2. The difference in accounting content. The current enterprise accounting system mainly reflects the production and operation of the enterprise and the distribution relationship between the enterprise and the country. In addition to the accounting system of the joint-stock enterprise, it also requires the reflection of the value-added status of the enterprise and the special property distribution relationship of the joint-stock enterprise. And the contents of bankruptcy and liquidation. 3. The accounting data and data of various enterprises in China are generally not allowed to be transmitted, and the joint-stock enterprises require that the accounting data be disclosed to the public.