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1992年5月,财政部与国家体改委颁布了我国第一个《股份制试点企业会计制度》,接着又颁布了《股份制试点企业财务管理若干问题的暂行规定》。同年6月财政部颁发了《中华人民共和国外商投资企业会计制度》。11月,财政部发布《企业会计准则》和《企业财务通则》,并陆续颁布了包括工业、运输业、邮电、商品流通、服务、金融、建筑、对外合作等9个行业的会计制度与财务制度。那么股份制试点企业会计制度(以下简称股份制会计制度)、外商投资企业会计制度,以及分行业的会计制度(以工业会计为例,以下简称新工业会计制度),三者之间究竟是一种什么样的关系,相互之间的联系与区别以及三者之间如何衔接?本文拟就这些问题谈点看法。
In May 1992, the MOF and NDRC promulgated China’s first “joint-stock pilot enterprise accounting system” and subsequently promulgated the “Provisional Regulations on Certain Issues Concerning the Financial Management of Joint-stock Pilot Enterprises”. In June the same year, the Ministry of Finance issued the Accounting System for Foreign-funded Enterprises of the People’s Republic of China. In November, the Ministry of Finance released the Accounting Standards for Business Enterprises and the General Rules for Corporate Finance, and successively issued accounting systems and financial services covering 9 industries including industry, transportation, post and telecommunications, commodity circulation, service, finance, construction and foreign cooperation system. Then what is the difference between the three accounting system of joint-stock pilot enterprises (hereinafter referred to as joint-stock accounting system), the accounting system of foreign-invested enterprises, and the accounting system of sub-sectors (for example, industrial accounting, hereinafter referred to as the new industrial accounting system) Such relations, mutual relations and differences as well as how the convergence between the three? This article is about to talk about these issues.