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最近财政部颁布的《财务通则》和《会计准则》(下称“四则”)以及新的会计制度,是我国建国以来第一次做到全国统一规范的财务政策和会计核算方法。可以这样说,“两则”的出台问世,是我国财务会计发展史上的里程碑,它深受社会各方齐声赞扬。可以预见,从今年七月一日执行以后,将有力地促进我国经济领域不断深化改革,促进扩大对外开放,促进社会主义市场经济向纵深方向健康发展,促进企业经营管理水平进一步提高。“两则”和新的会计制度,全面总结了我国几十年来的实践经验,同时吸收了国际上许多先进经验,真正做到洋为中用。新规范的财务政策和会计核算方法,既符合我国近期经济建设的实际,又充分考虑远期社会主义市场经济发展要求;既遵循国际惯例,又结合我国实际情况。可以说,体现具有中国特色的社会主义财务会计。为了正确宣传、贯彻“两则”和新会计制度,我认为应该概括理解下面几个问题:一、理解改革旧财务会计制度的必然性,为贯彻“两则”和新会计制度打下思想基础。
Recently, the “General Rules for Finance” and “Accounting Standards” (“the Four Rules”) promulgated by the Ministry of Finance and the new accounting system are the first unified national financial policies and accounting methods since the founding of our nation. It can be said that the advent of the “two rules” is a milestone in the history of the development of financial accounting in our country. It is praised by all sectors of society in unison. It is foreseeable that after the implementation on July 1 this year, China will vigorously promote the deepening of the economic reform in our country, promote the opening up to the outside world, promote the healthy development of the socialist market economy in the depth direction and further promote the operation and management of the enterprise. The “two rules” and the new accounting system have comprehensively summed up the practical experiences of our country over the past decades and at the same time have absorbed many advanced experiences in the world and truly achieved foreign benefits. The new norms of the financial policies and accounting methods, both in line with China’s recent economic reality, but also give full consideration to the requirements of the development of the socialist market economy in the long run; both follow the international practice, but also with the actual situation in our country. It can be said that it embodies the socialist finance and accounting with Chinese characteristics. In order to correctly publicize and implement the “two principles” and the new accounting system, I think we should generally understand the following issues: First, we must understand the inevitability of reforming the old financial accounting system and lay the ideological foundation for implementing the “two principles” and the new accounting system.