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在我国,会计制度是由财政部门会同主管部门制定的,既能保证会计资料的统一性,适应国家经济管理和综合平衡的需要,又能体现国民经济各部门资金及其运动的特点,便于各主管部门对其所属单位的会计资料进行审核,汇总和利用。但我国现行会计制度也存在一些问题,有研究探讨的必要。第一,会计科目的设置不统一。如基本建设会计制度设置“采购材料”,“材料价差”科目;而施工企业,工业企业会计制度则设置“材料采购”“材料成本差异”科目。这些科目的性质、结构及核算的内容都是一样的,但用词却有不同。这对于从事某一种专业会计工作的同志来说,可能不成问题,但对教学来说。往往造成不必要的混乱。
In China, the accounting system is formulated by the financial department in conjunction with the competent authorities. It can not only ensure the unity of accounting data, meet the needs of national economic management and comprehensive balance, but also embody the characteristics of funds and movements of various sectors of the national economy, and facilitate the The competent authority reviews, summarizes and uses the accounting data of its affiliates. However, there are also some problems in China’s current accounting system. There is a need for research and discussion. First, the setting of accounting titles is not uniform. For example, the basic construction accounting system sets “purchase materials” and “material price difference” subjects; while the construction enterprise and industrial enterprise accounting systems set “material procurement” and “material cost difference” subjects. The nature, structure and accounting content of these subjects are the same, but the wording is different. This may not be a problem for comrades engaged in a certain professional accounting work, but for teaching. It often causes unnecessary confusion.