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目前,我国所采用的会计年度是历年制,即每年从1月1日起至12月31日止。历年制的优点是符合人们按照日历期编制计划、安排生产,并对一年的生产经营成果进行年度核算这一习惯,也与财政年度相一致。笔者认为,这种会计年度,在我国实行单一计划经济的时期是比较适应的,但在改革开放的今天,它已不适应社会主义市场经济发展的要求。一是决算汇编时间过长。现行制度规定各企业决算报告在年终后35天以内报出,主管局限40天内报出,遇到法定的节假日,报送期限顺延,而我国两大节(元旦、春节)又恰恰在这个期间,严重影响了国家财政决算的时
At present, the fiscal year adopted by China is calendar year system, that is, from January 1 to December 31 every year. The merit of the calendar year system is that it accords with the habit of people making plans according to the calendar period, arranging production, and annual accounting of the production and operation results for one year, which is also consistent with the fiscal year. The author believes that such a fiscal year is relatively comfortable in the time when a single planned economy in our country was implemented. However, it is no longer suited to the requirements of the socialist market economy at the time of reform and opening up. First, final compilation time is too long. The current system stipulates that the final accounts of all enterprises shall be reported within 35 days after the end of the year and the competent limits shall be reported within 40 days. In the event of legal holidays, the deadline for submission of reports shall be postponed. However, during the two major holidays in China (New Year and Spring Festival) Seriously affected the national financial accounts