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财政部发布的《股份有限公司会计制度-会计科目和会计报表》(以下简称“制度”),经过一段时间的实务操作之后,笔者认为有些问题在财政部发布的相关具体会计准则中是可以找到解决办法的;而另一部分则是现行有关财务会计规定中尚未明确的,需要进一步探时。一、制度规定不明确或不正确,而在具体会计准则中得到补充、更正的问题1998年12月28日财政部财会字[1998]66号文印发的《关于执行具体会计准则和(股份有限公司会计制度)有关会计问题解答》中明确,当制度与准则不一致时,按照准则执行。同样地,如果制度规定没有具体会计准则明确的,应该按准则执行。根据这一通知,制度中存在的几个问题就可以解决了,这些问题主要包括:
After the Ministry of Finance promulgated the “Accounting System for Joint Stock Limited Companies - Accounting Ledges and Financial Statements” (hereinafter referred to as “the system”), after some period of practical operation, the author believes that some problems were found in the relevant specific accounting standards promulgated by the Ministry of Finance The solution can be found; while the other part is that the current financial and accounting regulations are not yet clear and need further exploration. First, the system is not clear or incorrect, and in specific accounting standards to be added, the issue of correction December 28, 1998 the Ministry of Finance Cai Kui Zi [1998] No. 66 issued “on the implementation of specific accounting standards and Company Accounting System) on the accounting issues, ”clear, when the system and the guidelines are inconsistent, in accordance with the guidelines. Similarly, if the system does not specify the specific accounting standards is clear, it should be implemented according to the guidelines. According to this notice, several problems in the system can be solved. These problems mainly include: