论文部分内容阅读
《外商投资企业会计制度》(以下简称为《新制度》)已经颁布并于1992年7月1日起正式执行。财政部于1985年3月发布的《中外合资经营企业会计制度》(以下简称《旧制度》)同时废止。通过新旧制度的对比,不难发现:稳健主义原则在《新制度》中得到了更直接、更广泛的体现。稳健原则是会计实务中对市场经济固有的不确定性和风险所作的谨慎反映。概括而言,就是在必须根据主观估计处理某些会计事项时,应多考虑不利因素,而不能盲目乐观。根据这个原则,对资产的计价和利润
The Accounting System for Foreign-Funded Enterprises (hereinafter referred to as the “New System”) has been promulgated and has been formally implemented since July 1, 1992. The Accounting System for Joint Ventures with Chinese and Foreign Equity (hereinafter referred to as the “old system”) promulgated by the Ministry of Finance in March 1985 shall be repealed at the same time. Through the comparison of the old system and the new one, it is easy to find out that the principle of conservatism has been more directly and widely embodied in the “new system.” The principle of prudence is a cautious reflection of the inherent uncertainties and risks in a market economy in accounting practice. In short, when it is necessary to deal with certain accounting matters based on subjective estimation, we should give more consideration to the unfavorable factors rather than being blindly optimistic. According to this principle, the valuation of assets and profits