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长期以来,供销合作社一直采用历史成本会计模式。在当前城乡市场开放、价格变动幅度较大的情况下,如仍用历史成本原则来确定企业的盈亏,必然会造成企业帐面反映的财务状况与实际状况出现偏差,不仅影响会计信息的可信程度,不利于企业正确进行经营决策,而且会使企业资金大量向利润转化,给企业和国民经济的持续稳定发展带来消极影响。为了迅速改变这种状况,必须尽快改历史成本会计为现时成本会计,使能按照客观现实,正确反映企业的财务状况。现时成本会计是一种比较完善的物价变动会计模式,在发达的资本主义国家中得到政府的重视和认可。笔者认为,实施现时成本会计
For a long time, supply and marketing cooperatives have adopted the historical cost accounting model. In the current situation of urban-rural market opening and large price changes, if the historical cost principle is still used to determine the profit and loss of the company, it will inevitably result in the deviation of the financial status and actual conditions reflected in the company’s books, which will not only affect the credibility of accounting information. The degree is not conducive to the company’s correct decision-making, but also will make a lot of corporate funds to profit transformation, and to bring about negative impact on the sustained and stable development of enterprises and the national economy. In order to quickly change this situation, it is necessary to quickly change the historical cost accounting to the current cost accounting and enable the correct reflection of the financial status of the company according to the objective reality. At present, cost accounting is a relatively complete accounting model for price changes. It has received the attention and recognition of the government in developed capitalist countries. The author believes that the implementation of the current cost accounting