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由财政部1992年末颁发的《工业企业财务制度》和《工业企业会计制度》均自1993年7月1日起执行。新制度对国有企业的原财务制度和1989年修改重印的《国营工业企业会计制度》进行了重大改革。为此,财政部又颁发了新旧制度衔接的文件,企业调帐时有了明确的依据。从67个原会计科目调整为60个新会计科目要同时考虑财务制度衔接和会计制度衔接,为了更简洁明了地反映调帐过程,笔者设计了调帐一览表。供企业财务会计人员调帐参考,同时也可供查帐、审计人员日后查考。
The “Financial System for Industrial Enterprises” and the “Accounting System for Industrial Enterprises” issued by the Ministry of Finance at the end of 1992 all came into effect on July 1, 1993. The new system has carried out major reforms on the original financial system of state-owned enterprises and the “State-owned Industrial Enterprises Accounting System,” which was revised and reprinted in 1989. To this end, the Ministry of Finance has also issued a document linking the old and the new system, when the enterprise has a clear basis for account adjustment. The adjustment from 67 original accounts to 60 new accounts should take into account both the convergence of the financial system and the accounting system. In order to reflect the adjustment process concisely and clearly, the author designed a schedule of adjustment accounts. Financial accounting staff for enterprise accounts reference, but also for audit, audit staff in the future.