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为了有效地贯彻执行《中华人民共和国会计法》和《企业财务会计报告条例》,规范企业的会计核算工作,提高会计信息质量,财政部于2000年12月颁布新的《企业会计制度》。本文拟从新旧企业会计制度差异的角度入手,结合财政部关于新旧会计制度衔接的有关规定,分析了执行新会计制度对企业财务状况、经营成果和现金流量的影响,并就完善企业会计制度提出相关的建议。
In order to effectively implement the “Accounting Law of the People’s Republic of China” and the “Regulations on Corporate Financial Accounting Reports”, regulate the accounting work of enterprises, and improve the quality of accounting information, the Ministry of Finance promulgated a new “Enterprise Accounting System” in December 2000. This article plans to start from the perspective of the differences between the old and new enterprise accounting systems, and in conjunction with the relevant provisions of the Ministry of Finance on the convergence of the old and new accounting systems, analyzes the impact of the implementation of the new accounting system on the financial status, operating results and cash flow of the enterprise, and proposes the improvement of the enterprise accounting system. Related suggestions.