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80年代以来,随着我国“对内搞活、对外开放”政策的实施,边境地区与周边国家和地区的易货贸易得到了迅速发展。进入90年代以后,随着我国证券市场的发展、包括资产置换、股权交换在内的非货币性交易越来越多。这些业务一方面为企业开展生产经营、加快资金周转提供了新的途径,但同时也产生了诸如一些企业利用非货币性交易来操纵利润等问题。为适应企业经营方式的变化和证券市场的发展,制定非货币性交易会计准则,规范非货币性交易的会计核算和相关信息的披露,显得尤为迫切和必要。基于以上考虑,财政部决定发布、实施《企业会计准则——非货币性交易》,并定于2000年1月1日起在我国所有企业
Since the 1980s, with the implementation of our policy of “invigorating the domestic economy and opening up to the outside world”, the barter trade between the border areas and neighboring countries and regions has witnessed rapid development. Since the 1990s, with the development of the securities market in our country, non-monetary transactions including asset replacement and equity exchange have been increasing. On the one hand, these businesses provide new ways for enterprises to start production and operation and speed up capital turnover, but at the same time, some businesses such as some companies use non-monetary transactions to manipulate profits. In order to adapt to the changes in the mode of operation of enterprises and the development of the securities market, it is especially urgent and necessary to formulate accounting rules for non-monetary transactions and to regulate the accounting and non-monetary transactions of non-monetary transactions. Based on the above considerations, the Ministry of Finance decided to release and implement the “Accounting Standards for Business Enterprises - Non-monetary Transactions” and is scheduled to begin operation on January 1, 2000 in all enterprises in China