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作者认为,我国传统的财务会计制度模式是适应计划经济而建立和发展起来的,其缺陷是:直接服务于国家对企业直接管理的要求,不利于企业自主经营、自负盈亏,不利于转换企业经营机制;按所有制,分部门、行业、经营方式分别制定财务会计制度,财务会计政策缺乏可比性,不利于资金横向流动和公平竞争;会计政策片面服从财政经济政策,会计信息缺乏客观性;财务会计制度不符合国际惯例,不利于进一步对外开放。统一财务会计制度的总体思路是,按照发展社会主义市场经济的要求,充分借鉴国际惯例和国际经验,实现对现行财务会计制度的根本性变革。具体应当分两步走。第一步,形成以《企业会计准则》和《企业财务通则》为核心,以行业财务会计制度相配套的新的财务会计规范体系。第二步,进一步完善《企业会计准则》,并制定具体会计准则,最终形成与中国国情相适应、并与国际会计惯例接轨的中国会计准则体系,为财政职能的转变、为市场经济的运行奠定坚实的信息基础。
The author believes that our country’s traditional financial accounting system model is to adapt to the planned economy to establish and develop, and its shortcomings are: direct service to the country’s direct management of enterprises is not conducive to business autonomy, self-financing, is not conducive to the conversion of business management Mechanism, respectively; formulating the financial accounting system according to ownership, sub-sectors, industries and modes of operation; the lack of comparability of financial accounting policies is unfavorable to the horizontal flow of funds and fair competition; the one-sided obeying of financial policies by accounting policies and the lack of objectivity of accounting information; System does not conform to international practice, is not conducive to further opening up. The general idea of a unified financial accounting system is to follow the international practice and international experience fully in accordance with the requirements of developing a socialist market economy so as to bring about fundamental changes to the existing financial and accounting system. Specific should be two steps away. The first step is to form a new system of financial accounting standards, with the core of “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance” and supporting the financial accounting system of the industry. The second step is to further improve the “Accounting Standards for Business Enterprises” and formulate specific accounting standards, and finally form a Chinese accounting standards system that is compatible with China’s national conditions and in line with international accounting practices. This will lay the foundation for the transformation of financial functions and lay the foundation for the operation of market economy Solid information base.