论文部分内容阅读
为了贯彻执行《企业会计准则》,规范工业企业会计核算,财政部制定了《工业企业会计制度》,制度中规定编制财务状况变动表。我国长期以来以资金平衡表作为报表体系的基点,以资金来源等于资金占用作为基本会计方程式。此次改革后,采用国际通用报表体系,使财务会计信息成为国际通用商业语言。因此,我们必须改变传统观念,从新的起点上去认识财务状况变动表。
In order to implement the “Accounting Standards for Business Enterprises” and regulate the accounting of industrial enterprises, the Ministry of Finance has formulated the “Accounting System for Industrial Enterprises”. The system stipulates the preparation of a statement of changes in financial status. China has long used the balance sheet as the basis of the reporting system, and the capital source equals the capital occupation as the basic accounting equation. After this reform, an international general statement system was adopted to make financial accounting information an international common business language. Therefore, we must change the traditional concept and understand the statement of changes in financial status from a new starting point.