论文部分内容阅读
1998年1月财政部发布了《股份有限公司会计制度——会计科目和会计报表》(以下简称新制度),替代了财政部、国家体改委1992年5月颁布的《股份制企业会计制度》(以下简称原制度)。新制度与原制度比,笔者认为主要有三个特点:一是进一步与国际会计准则和惯例靠拢并接轨;二是贯彻稳健原则;三是明确了一些主要交易和事项的会计处理标准和方法,提高了会计信息质量。现就笔者的初步理解,对新制度的主要内容,归纳为如下几点作个简介,从中可以看出上述特点的具体体现。一、关于存货成本与市价孰低计价原
In January 1998, the Ministry of Finance promulgated the “Accounting System for Joint Stock Limited Companies - Accounting Ledges and Accounting Statements” (hereinafter referred to as the “New System”), replacing the “Accounting System for Joint-stock Enterprises” promulgated by the State Commission for Restructuring Reform in May 1992, (Hereinafter referred to as the original system). The new system and the original system, the author believes that there are three main characteristics: First, further convergence and convergence with international accounting standards and practices; the second is to implement the principle of prudence; the third is clear some of the major transactions and matters of accounting standards and methods to improve The quality of accounting information. Now on the author’s initial understanding, the main content of the new system, summarized as follows for a brief introduction, from which you can see the concrete manifestation of the above characteristics. First, on the lower inventory cost and market price of the original pricing