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根据财政部颁布的《企业财务通则》,我国金融保险企业制定了相应的财务制度(下称新制度),并于一九九三年七月一日起实行.纵观制度条文,笔者认为新制度与一九九三年六月三十目前执行的《建设银行财务管理制度》(下称旧制度)相较,在四个主要方面有着根本性不同.一是经济核算体制不同.旧制度采用的是收付实现制,即以核算期内达帐实际收入和实际支出作为考核经济成果的核算办法,脱离了核算期实际成本与盈亏.新制度采纳了权责发生制,比较客观、真实地反映核算期的成本与盈亏.二是营运资金来源不同.新旧制度中除包括各项存款、各项借入资金、金融机构往来资金、各种暂收应付款等有着共同之处外,旧制度还包括自
According to the “General Principles of Corporate Finance” promulgated by the Ministry of Finance, China’s financial and insurance companies have formulated a corresponding financial system (hereinafter referred to as the “new system”) and implemented it on July 1, 1993. Throughout the system, the author believes that the The system is compared with the current “Building Bank Financial Management System” (hereinafter referred to as the “old system”) that was implemented on June 30, 1993. There are fundamental differences in the four main aspects. The first is the economic accounting system. The old system is adopted. The system of receipts and payments, that is, accounting for the actual income and actual expenditures during the accounting period as an accounting measure for assessing economic results, is separated from the actual cost and profit and loss during the accounting period. The new system adopts an accrual basis, which is more objective and truthful. The cost and profit and loss of the accounting period are reflected. Second, the source of working capital is different. The old and new systems have common features in addition to various deposits, various borrowed funds, financial institutions, and temporary payment accounts. Including self