改革现行邮电财会制度有利于企业公平竞争和发展,有利于与国际会计接轨;新的邮电财会制度体现了资本金保全和完整原则,改革了企业固定资产折旧、成本管理、资金管理、利润分配及企业财务报告等制度和办法;采用了国际上通行的会计平衡公式,向国际会计惯例靠拢。 The reform of the current system of postal and telecommunications accounting is conducive to the fair competition and development of enterprises and is conducive to convergence with international accounting. The new system of postal and financial accounting embodies the principle of capital preservation and completeness, and reforms the fixed assets depreciation, cost management, capital management, profit distribution and Enterprise financial reporting and other systems and methods; adopted internationally accepted accounting balance formula, closer to international accounting practices.