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正当我们辞旧迎新,迎接新世纪到来的时刻,财政部于2000年12月29日正式发布《企业会计制度》(财会[2000]25号),并于2001年1月1日起暂在股份有限公司范围内实施。实施该制度后,财政部1998年发布并实施的《股份有限公司会计制度——会计科目和会计报表》(以下简称“《股份有限公司会计制度》”)同时废止。《企业会计制度》的发布是我国会计界的又一件大事,它是我国会计核算制度走向成熟的标志,也标志着我国会计改革又一新高潮的到来。它为规范我国企业会计核算行为,真实、完整地反映企业的财务状况、经营成果和现金流量,提高企业的会计信息质量具有深远的意义。
Just as we greet the new year and welcome the new century, the Ministry of Finance officially released the Accounting System for Business Enterprises (Cai Kuai [2000] No. 25) on December 29, 2000 and temporarily held shares on January 1, 2001 Limited within the scope of implementation. After the implementation of the system, the “Accounting System for Joint Stock Limited Companies - Accounting Liabilities and Financial Statements” promulgated and implemented by the Ministry of Finance in 1998 (“Accounting System for Joint Stock Limited Company” hereinafter) shall be repealed at the same time. The release of “Enterprise Accounting System” is yet another major event in the accounting field in our country. It marks the maturity of our country's accounting system and marks a new upsurge of accounting reform in our country. It has far-reaching significance for standardizing the accounting behavior of Chinese enterprises, truly and completely reflecting the financial status, operating results and cash flow of the enterprises and improving the quality of the accounting information of the enterprises.