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财政部自1992年11月30日以来,先后颁发了《企业财务通则》、《企业会计准则》和各大行业的财务会计制度。如此庞大的制度在短期内出台,不仅在我国是第一次,而且在全世界也是少见的。新财务会计制度的颁布实施将对规范和加强我国的财会核算与管理,深化经济体制改革和扩大对外开放,适应和促进社会主义市场经济的发展,必将产生重要的现实意义和深远的历史意义。但是新财务制度中还存在一些问题,需要修改和完善。1、《通则》第三十三条规定:“企业的外币业务是指以记帐本位币以外的货币进行款项收付、往来结算以
Since November 30, 1992, the Ministry of Finance has successively promulgated the General Rules for Corporate Finance and the Accounting Standards for Business Enterprises and the financial and accounting systems of major industries. Such a huge system, promulgated in the short term, is not only for the first time in our country, but also rare in the world. The promulgation and implementation of the new financial accounting system will surely have important realistic and far-reaching historical significance for regulating and strengthening the accounting and management of our country, deepening the reform of the economic structure and opening wider to the outside world to adapt to and promote the development of the socialist market economy . However, there are still some problems in the new financial system that need to be revised and improved. 1. Article 33 of the General Regulations stipulates: "An enterprise’s foreign currency business refers to the collection and payment of funds in a currency other than the functional currency of bookkeeping, and the settlement of accounts by