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(一) 我国过去的会计制度所规定的做法,与外国的做法不相同的地方比较多,不利于经济开放改革;对此,境外有所议论。香港的《中国时报周刊》于1992年8月(9～15日)发表了一篇王芳写的“大陆的会计制度遭到国际抨击”。笔者不完全同意该文的内容,但他所指出的“在会计和核数的要求和常规方面,中国大陆同国际间存在着重大的歧异。以至于,大多数外商常常因为看不懂大陆的会计帐目,无法了解合作伙伴公司的虚实,而感到焦虑。”这种焦虑,不论其产生的原因何在,总还是客观存在着的,也是我们所希望避免的。1992年12月,《企业会计准则》公布以后,境外也有所评论。例如,台湾的
(1) The practices prescribed by the accounting system of the past in our country are different from those of foreign countries and are not conducive to the economic liberalization and reform; Hong Kong’s “China Times” published an article by Wang Fang in August 1992 (9-15) that “The mainland’s accounting system has been criticized internationally”. The author did not fully agree with the contents of the article, but he pointed out that “in terms of accounting and auditing requirements and practices, there are major differences between China and the international community. As a result, most foreign companies often do not understand the accounting of the mainland. Accounts, unable to understand the actual situation of the partner company, and feel anxious.” This anxiety, no matter what causes it, is always an objective existence, but also what we want to avoid. In December 1992, after the publication of the ”Accounting Standards for Business Enterprises", there were comments from abroad. For example, Taiwan’s