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一九九三年七月一日,我国企业推行了新的财务制度改革,实施《企业会计准则》和《财务通则》。 为了贯彻实施好新财务制度,真正理顺企业资产、负债、所有者权益的关系、除了财务部门要根据新制度调整大量会计科目外,还要真正把家底搞清,这样才能有利于财务制度的改革和转轨,因此,清产核资是新旧财务制度转轨的必补课。九三年全国在国务院的统一布署下已在九千家国有大中型企业中进行了试点。随着企业转换经营机制步代的加快,今后,这项工作将会在全国逐步展开。
On July 1, 1993, Chinese enterprises introduced a new reform of the financial system and implemented the Accounting Standards for Business Enterprises and the General Rules for Finance. In order to implement the new financial system and really straighten out the relationship between the assets, liabilities and owners’ rights and interests of the enterprise, in addition to adjusting a large number of accounting subjects according to the new system, the financial department should also really find out the real estate so as to be beneficial to the financial system Reform and transition, therefore, clearing assets is a necessary complement to change the old and new financial system. In 1993, the national pilot program was carried out among 9,000 state-owned large and medium-sized enterprises under the unified arrangement of the State Council. With the accelerated transformation of business transformation mechanism, in the future, this work will be gradually carried out throughout the country.