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1.随着经济体制改革的不断深化,我国股份制企业试点已从探索阶段逐步进入规范化的发展时期。为此,我国的会计制度也随之进行了一场股份制下的改革。《股份制试点企业会计制度》的颁布施行,就是这项改革的重要标志。本文拟对股份制试点会计制度的看法及其需要注意和解决的几个问题进行一些肤浅的探讨。2.股份制以明确权益关系而不同于传统的全民所有制,因而向传统的会计制度改革提出了严峻的挑战。股份制的投资主体多元化,资本来源的性质也多样化,在此形势下,传统会计制度已不能适应。如:股份制要求严格区别债权人权益和股东权益,并为税后利润的按资分配提供依据;而传统的会计制度不分不同性质权益的做法,显然行不通了。必须确立以“资产=负债+股东权益”的会计平衡等式设置“资产负债表”;按照“营业利润、利润总额、税前利
1. With the continuous deepening of the reform of the economic system, the trial of the joint-stock enterprises in China has gradually entered the standard development period from the exploration stage. For this reason, China’s accounting system has also undergone a reform under the shareholding system. The promulgation and implementation of the “Shareholding System Pilot Enterprise Accounting System” is an important symbol of this reform. This article intends to conduct some superficial discussions on the perspectives of the joint-stock system pilot accounting system and several issues that need attention and solutions. 2. The joint-stock system is different from the traditional system of ownership of the entire nation by clarifying the relationship of rights and interests, and thus poses a severe challenge to the reform of the traditional accounting system. The main body of investment in joint-stock companies is diversified, and the nature of capital sources is also diversified. Under this situation, traditional accounting systems cannot adapt. For example, the joint-stock system requires strict distinction between the rights and interests of creditors and shareholders’ equity, and provides a basis for the distribution of profits after tax; and the practice of traditional accounting systems without distinction of different types of rights and interests obviously will not work. It is necessary to establish the “balance sheet” with the accounting balance equation of “assets = liabilities + shareholders’ equity”; in accordance with "operating profits, total profits, pre-tax profits