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资产负债表是反映企业在某一特定日期财务状况的报表,也是资产评估的一项依据。《国有资产评估管理办法》(以下简称(办法))第十三条指出:“依照本办法第三条、第四条规定进行资产评估的占有单位,经其主管部门审查同意后,应当向同级国有资产管理行政主管部门提交资产评估立项申请书,并附财产目录和有关会计报表等资料。”资产负债表就是(办法)第十三条所指的有关会计报表之一。而该表必须按会计制度有关规定编制,使之达到规范化,才能起到全面反映某一特定日期企业财务状况的作用。据了解,目前有些企业的资产负债表未按会计制度的有关规定编制,不能全面反映企业的财务状况。主要存在以下几个问题:
A balance sheet is a statement that reflects the company’s financial position on a particular date and is also a basis for asset valuation. Article 13 of the Administrative Measures for the Assessment of State-owned Assets (hereinafter referred to as “the Measures”) states that: “Possession units that conduct an asset evaluation in accordance with the provisions of Article 3 and Article 4 of these Procedures shall, with the examination and approval of their competent departments, Level state-owned assets management administrative department submits an appraisal application for assets appraisal, together with the property catalog and relevant accounting statements, etc. ”The balance sheet is one of the relevant accounting statements within the meaning of Article 13 of the Measures. The table must be prepared according to the relevant provisions of the accounting system so as to achieve standardization in order to play a comprehensive reflection of the business status of a particular date corporate role. It is understood that, at present, some companies do not balance sheet prepared according to the relevant provisions of the accounting system, can not fully reflect the financial status of enterprises. The main problems are as follows: