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在“坚持对外开放政策,增强我国自力更生的能力”的原则指导下,近几年来,我们国家同外国人合资经营的企业逐渐增加.为了加强中外合资经营企业的会计核算工作,并在对外经济交往中便于与我们合资经营的对方了解我国会计制度的要求,财政部于今年3月颁发了《中外合资经营企业会计制度(试行草案)》;又于今年4月颁发了《中外合资经营工业企业会计科目和会计报表(试行草案)》,规定从1983年起试行.这两个制度是根据几年来的实践经验和当前中外合资经营企业经济发展的需要制定的.现就个人对这两个新制度的理解,从制定制度的基本指导思想、基本特点、主要内容以及目前执行情况等方面作一个概括说明.
Guided by the principle of “adhering to the policy of opening up to the outside world and enhancing our capability of self-reliance”, the number of joint ventures between our country and foreigners has gradually increased in recent years. In order to strengthen the accounting work of Sino-foreign joint ventures, In the economic exchange, it is convenient for the counterparty to cooperate with us to understand the requirements of our country’s accounting system. The Ministry of Finance issued the Accounting System for Sino-Foreign Joint Ventures (Pilot Draft) in March this year; and in April this year, Business accounts and accounting statements (draft), "the provisions of a pilot since 1983. These two systems are based on years of practical experience and the current economic development of Sino-foreign joint ventures need to develop. Now on the two individuals The new system of understanding, from the basic guiding ideology of the formulation of the system, the basic characteristics, the main content and the current implementation of a summary description.