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财政部、国家体改委新近联合印发了《股份制试点企业会计制度》和《股份制试点企业财务管理若干问题的暂行规定》(以下简称股份制企业财务会计制度)。这套制度,对现行一统到底、分行业会计核算制度作了重大改革,具有广泛的适用性。本文拟就股份制企业财务会计制度同传统财务会计制度的主要不同点,作一对比分析。 (一)关于会计等式。 建国以来,我国会计学从产品计划经济出发,一直把“资金运用=资金来源”作为会计的基本平衡公式。股份制会计制度提出了“资产=负债+股东权益”会计等式,这是国际上通用的会计等式。这个公式反映了企业的所有者和经营者分离的情况,分清了企业的资金来源,明确了企业的产权关系,否定了专款专用的原则,有利于企业灵活地调度资金和最大效益地使用资金。
The Ministry of Finance and the National Commission for Economic Restructuring jointly issued the “Accounting System for Shareholding Pilot Enterprise” and “Interim Provisions on Certain Issues Concerning the Financial Management of Joint-stock Pilot Enterprise” (hereinafter referred to as “joint-stock enterprise financial accounting system”). This set of systems has undergone major reforms in the current unified accounting system for the industry and has a wide range of applicability. This article proposes a comparative analysis of the major differences between the financial accounting system of the joint-stock enterprises and the traditional financial accounting system. (a) About accounting equations. Since the founding of the People’s Republic of China, accounting studies in our country have proceeded from the product planning economy and have always used the principle of “funds use = source of funds” as the basic balance formula for accounting. The joint-stock accounting system proposes the “assets = liabilities + shareholders’ equity” accounting equation, which is a common international accounting equation. This formula reflects the separation of the owner and the operator of the enterprise, distinguishes the source of funds for the enterprise, defines the ownership of the enterprise, and rejects the principle of earmarking for special purposes, which is conducive to the flexible deployment of funds by the enterprise and the maximum use of funds.