導(dǎo)語(yǔ)：現(xiàn)行企業(yè)會(huì)計(jì)制度及具體會(huì)計(jì)準(zhǔn)則若干問(wèn)題的探討一文來(lái)源于網(wǎng)友上傳，不代表本站觀點(diǎn)，若需要原創(chuàng)文章可咨詢客服老師，歡迎參考。

摘要：文章主要從實(shí)踐出發(fā)，在理論角度對(duì)現(xiàn)行《企業(yè)會(huì)計(jì)制度》及具體會(huì)計(jì)準(zhǔn)則若干問(wèn)題進(jìn)行探討。

財(cái)政部于2000年12月29日正式《企業(yè)會(huì)計(jì)制度》（財(cái)會(huì)[2000]25號(hào)），并于2001年1月1日起暫在股份有限公司范圍內(nèi)實(shí)施，鼓勵(lì)國(guó)有企業(yè)經(jīng)財(cái)政部門批準(zhǔn)后實(shí)施?！镀髽I(yè)會(huì)計(jì)制度》的是我國(guó)會(huì)計(jì)界的又一件大事，它擺脫了計(jì)劃經(jīng)濟(jì)對(duì)我國(guó)會(huì)計(jì)核算的束縛，是繼1993年7月1日實(shí)施《企業(yè)會(huì)計(jì)準(zhǔn)則》和《企業(yè)財(cái)務(wù)通則》之后，又一次大的飛躍，它朝著適應(yīng)社會(huì)主義市場(chǎng)經(jīng)濟(jì)對(duì)會(huì)計(jì)核算要求的方向邁進(jìn)，它標(biāo)志著我國(guó)會(huì)計(jì)改革的又一次高潮的到來(lái)。加上截止目前為止已經(jīng)頒布的16項(xiàng)具體會(huì)計(jì)準(zhǔn)則，它們對(duì)規(guī)范我國(guó)企業(yè)會(huì)計(jì)核算行為，真實(shí)、完整地反映企業(yè)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量，提高企業(yè)的會(huì)計(jì)信息質(zhì)量具有深遠(yuǎn)的意義。

隨后，財(cái)政部規(guī)定：從2002年1月1日起，外商投資企執(zhí)行《企業(yè)會(huì)計(jì)制度》。筆者在外商投資企業(yè)從事財(cái)務(wù)會(huì)計(jì)工作，擔(dān)負(fù)起本企業(yè)新舊會(huì)計(jì)制度銜接工作，在實(shí)施過(guò)程中，對(duì)《企業(yè)會(huì)計(jì)制度》及具體會(huì)計(jì)準(zhǔn)則的有關(guān)規(guī)定有些不同看法，現(xiàn)整理出來(lái)與業(yè)內(nèi)人士一起探討。旨在將對(duì)其不同理解、觀點(diǎn)道出，與大家討論，為我國(guó)財(cái)務(wù)會(huì)計(jì)的變革、與國(guó)際接軌盡微薄之力。 關(guān)鍵詞:折舊減值債務(wù)重組公允價(jià)值 Abstract:Themaindiscussionisbaseonpracticeandtheoreticsaboutthe“company‘saccountantsystem”andsomeofmaterialfinancesystem.

Thenationalcompany’financedepartmentareencouragedandputinpracticethe“company‘saccountantsystem”whichpublishedbytreasurydepartmentin29Dec.2000(Finance[2000]25number),andputinpracticeinstockcompany’sprovisionally.Itisusefulofouraccountingthatthe“company‘saccountantsystem”breakawayfromaccounting’bondagebyplannedeconomy.It’sgreatpacetosocialisticmarketeconomyguidethatafterthe“company‘saccountantsystem”publishedin1Jan.1997andthe“company‘saccountantsystem”,noteventlymeancominganotherhightideofaccountinginnovation.Thereare17-published-system

Uptothepresent,whichhavegreateffectandsignificanceinmanagingourcountry’sfinancialaffairs,reportingcomprehensivecompany’sfinanceaction,managementresult,cashflux,etc.

It’sdecisionbytreasurydepartmentthattheforeigncapitalcompaniesmustpracticethe“company‘saccountantsystem”from1Jan.2002.Thewriterhasworkedatforeigncapitalcompanyformanyyears,whosedutiesarefinance,accountingandsetupthebridgefromoldsystemtonewsystem.Itisfromthepracticethatthewriterfindsomeideasinpracticingthe“company’splan”.Whatthewriterwriteisdiscusstoallkindsoffinanceexportinordertohavebigavailofourcountry’sfinanceinnovationandconnectinginternationalsystem.