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1.
国家统一会计核算制度建设中的四个基本问题   总被引:1,自引:0,他引:1  
适合新会计法和我国当前会计管理的需要,应尽快实施国家统一的会计核算制度。为此,十分有必要澄清其建设过程中的四个基本问题。即如何正确认识新出台实施的综合会计制度,综合会计制度在我国会计法规体系中的地位如何?怎样协调处理综合会计制度与具体准则的关系,综合会计制度的退出时宜问题。  相似文献   

2.
会计集中核算是对各个单位财务收支业务在不改变单位资金所有权、使用权、审批权的前提下,按照“集中管理、统一开户、分户核算”和“收支两条线、收缴两分离”的原则建立起来的一种新型的会计核算制度。会计集中核算制度是国家会计制度改革和预算体制改革的一项重要举措。  相似文献   

3.
制定全国统一的企业会计核算制度,是我国继1993年颁布实施《企业会计准则》和分行业会计制度后,在会计规范体系建设、改革方面的又一项重大举措,具有里程碑式的意义。本文试对与我国会计环境比较相似的法国的统一会计核算制度——“会计总方案”作一简要介绍,并分析我国当前制定企业统一会计核算制度的必要性和应注意的几个问题。  相似文献   

4.
一、推进国库集中收付制度的背景和基本思路。国库集中收付制度与部门预算、政府采购一道被称为现代政府公共支出的三项基本制度,是当前构筑公共财政框架的核心内容。1999年,我们在全市范围内推行了会计委派制改革,建立了以“会计工作站”和“会计核算中心”为载体的财政会计管理体系,之后又全面推行了部门预算和政府采购两项制度。  相似文献   

5.
人民银行专门行使中央银行职能后,会计工作的任务和对象发生了新的变化,即从对企业的信贷、储蓄业务的会计核算转变到对专业银行的资金进行管理和综合分析。为了适应这一变化,除了在加强资金管理方面采取措施外,还需要相应地建立一套“全国银行统一会计科目”,“全国银行统一会计报表”(简称统一会计科目、统一会计报表)制度,以便建立会计数据,全面反映资金活动情况。下面我们着重对有关统一会计报表制度的问题谈一些看法。  相似文献   

6.
构建多层次社会保障制度应坚持“低水平、广覆盖、多层次”的基本方针,处理好国家责任与企业责任和个人责任、自保与互保、基本保险与补充保险、统一管理与分工管理几个基本关系,实现保障主体与投资渠道的多元化,保障结构多层次化,基本保障社会化、多样化,社会保险制度化。  相似文献   

7.
根据“中共中央关于国有企业改革和发展若干重大问题的决定”的精神,为建立健全国家统一会计制度,贯彻落实《会计法》、《企业财务会计报告条例》,提高会计信息的质量,财政部制定了《企业会计制度》 (财会 [2000]25号 ),于 2001年 1月 1日起暂在股份有限公司范围内执行,以后将分期分批推开至所有企业贯彻执行。这是我国会计核算制度又一次重大改革,为真实反映企业的财务状况、经营成果和现金流量,加快实现我国会计与国际惯例接轨奠定了基础。 1993年实施的“两则”、“两制”,打破了资金的专款专用,建立了会计要素和资本的概念,…  相似文献   

8.
会计管理是建立良好的会计工作环境和正常会计工作秩序的重要手段,而制度建设是充分有效发挥会计管理作用十分重要的方面。2006年1月1日起开始执行的《中国人民银行会计基本制度》,明确了“各级行会计部门是本行会计工作的主管部门,对本行会计工作实行统一管理”,为人民银行实施会计统一管理工作提供了制度保障。  相似文献   

9.
试论国家统一的会计制度   总被引:2,自引:0,他引:2  
新修订的《会计法》先后在23处出现了“国家统一的会计制度”的提法。这一概念的出现涉及当前我国会计领域的若干热点问题。对其研究主要从以下几方面入手:国家统一会计制度的性质特征及社会现实基础;国家统一会计制度的基本内容及其运行机制;完善现行国家统一会计制度应注意处理好的各种关系等。  相似文献   

10.
姜姗 《金融会计》2006,(2):10-11
会计标准,是会计主体适用的会计准则、原则和制度的总称。在我国的会计标准体系框架中,会计准则与会计制度并列,会计制度在指导会计人员规范会计核算方面发挥着重要的作用。 2005年10月,中国人民银行颁布的《中国人民银行会计基本制度》(以下称新制度)是对1987年颁  相似文献   

11.
论会计原则体系的重构   总被引:1,自引:0,他引:1  
我国理论及实务界对于什么是会计原则、会计原则的内容体系应如何构建、会计原则与会计信息质量特征的关系如何界定等问题存在不同见解,影响会计规范体系的建立和健全。文章从逻辑学的角度,结合会计原则的本质,界定了会计原则的概念,揭示了会计原则与会计信息质量特征之间的关系,重构了会计原则体系的内容,为合理构建我国会计规范体系,会计信息质量特征体系,提供了一种新的思路和视野。  相似文献   

12.
If there are serious constraints on investors' abilities to process information, as well as to syndicate and share information, a uniform accounting system may convey substantial benefits to investors. After describing the potential benefits of a uniform accounting equilibrium, this article examines, using core theory, whether an unconstrained competitive environment with unrestricted coalition-formation possibilities amongst firms is likely to yield a uniform accounting equilibrium, or whether an accounting rulemaker is necessary for obtaining uniformity. It shows that an unconstrained competitive system may not yield a uniform accounting equilibrium even though it may be in every firm's (and security holder's) interest to have a uniform system. First, the core of the negotiations game among firms to set up a uniform system may be empty. That is, there may be no allocation of gains among firms resulting from an overall uniform accounting system which satisfies both individual and group rationality. Second, a uniform accounting system may have public goods characteristics which make a competitive uniform accounting equilibrium less likely. Both reasons serve to rationalize the accounting rulemaker.  相似文献   

13.
The importance of designing an accounting system that is congruent with an organization's budgeting system has been noted in the literature. Unfortunately, in many government organization it is common to find incompatible budgeting and accounting systems. The purpose of this study is to investigate whether gearing the accounting information system to a zero-base budgeting system increases the perceived usefulness of the budgeting process. This issue is examined under conditions of both scare and abundant resources. Based on an empirical study, it is shown that the usefulness of a budgeting system to budget recipients may indeed be dependent on the accounting information system, conditioned on the availability of resources. Given the relationship between budgeting and public policy, implications of the study for the public policy making process are discussed.  相似文献   

14.
Meek and Thomas (2004) call for research on the continued relevance of ‘rediscovered’ dichotomous accounting classifications. We provide such evidence by examining how developments surrounding the ‘IAS Regulation’ (1606/2002) influenced international differences in accounting systems in the European Union. Since a sufficient time series of actual post-2005 International Financial Reporting Standards (IFRS) reporting practice is not yet observable, we propose an initial re-classification of accounting systems based on evidence available to date, that is, the degree of implementation of the IAS Regulation in the Member States. Consistent with Nobes (1998), we find that the degree of public accountability to outside investors (the ‘public/private’ criterion) is becoming the primary differentiator for accounting systems in Europe, surpassing country-level variables such as legal system and culture. The distinction between consolidated and individual financial statements is the second emerging differentiator. While consolidated accounting is becoming more uniform across countries, cross-country cultural differences are most likely to persist in individual accounting. Based on our analysis we highlight two important areas of future research beyond the consolidated financial statements of listed firms (e.g. Nobes, 2005; Schipper, 2005). First, at the country level, the interaction of IFRS and individual financial statements will need to be reassessed. In addition, research could help introduce a degree of differentiation into financial reporting regulation for unlisted firms, because these firms are not a homogeneous group. Also, the convergence of national GAAP systems with IFRS will benefit from fresh research insights. Second, at the firm level, future research could analyze the extent to which the determinants and consequences of IFRS adoption, an area well researched for publicly traded firms (e.g. Cuijpers and Buijink, 2005), generalize to unlisted firms. Such research will help detect emerging patterns of accounting systems within an international context. It will generate insights into the disconnect of consolidated accounts from national influences, the degree of uniformity of consolidated accounts among international firms, the continued relevance of traditional classifications of international accounting systems for individual accounts and accounts of unlisted companies, and the convergence of national standards with IFRS.  相似文献   

15.
针对我国的会计改革与发展这一主题和近年来会计研究中出现的一些值得注意的倾向 ,本文根据邓小平理论 ,通过系统的环境分析提出社会主义市场经济会计模式的基本特征或中国会计应当具有的特色。本文阐述的主要观点是 :(1)邓小平理论是构建社会主义市场经济会计模式的理论基础 ;(2 )社会主义是我国会计改革与发展的政治方向 ;(3)为国家宏观经济调控服务是我国会计的首要目标 ;(4 )实行国家统一的会计制度要求强制性的会计规范 ;(5 )社会主义精神文明中的思想道德体系应成为维护国家会计统一性的文化条件。本文还指出西方经济学各流派以及实证研究在我国的局限性 ,认为它们只能作为某种参考和补充。  相似文献   

16.
Proponents of alternative accounting information production systems have, in supporting their alternative, usually demonstrated the superiority of their system conditional upon assumptions about the producers and consumers of accounting information, and in light of the lack of evidence on the issue, assumptions about the relative costs and benefits of their system. This paper addresses the premises that are implicit in the usual arguments for one or the other form of current value accounting and reaches the general conclusion that the arguments for change are not as compelling as they may, at first glance, appear to be.  相似文献   

17.
There is considerable theory and evidence to suggest that culture is an important environmental variable influencing the development of accounting systems internationally. According to the Hofstede (1980) and Gray (1988) cultural models, China's accounting development and practice should be in the cluster that supports statutory control, uniform practices, a conservative measurement approach and secrecy in disclosure. A uniform and rigid system of financial reporting has been practised for decades in the People's Republic of China under the centrally controlled economy. The accounting reforms launched since the 1980s aim to establish a new framework for regulating financial reporting which is adaptable to China's recently emerged socialist market economy. The adoption of accounting standards in the later phases of the reforms marks a dramatic turning point in China's accounting history towards a more international Anglo-Saxon orientation in financial reporting. Based on an analysis of the authority for accounting systems, the accounting profession and accounting measurement and disclosure in China, it is argued that this development will be constrained by the influence of China's culture and its accounting subculture. While financial reporting will be governed by accounting standards, their development and enforcement will remain a governmental and legalistic function. Accountants will continue to rely heavily on detailed technical rules. This mixed orientation will constitute China's unique national identity in terms of its accounting and financial reporting system.  相似文献   

18.
The IASC’s Framework (1989) allows a choice of accounting models when measuring financial performance. However, subsequent reports by the G4+1 focus exclusively on the version of the Assets−Liabilities=Equity model pioneered by the[16], [17]. Sub-components of income, such as operating income, are acknowledged as important but these are treated as matters for display and are not conceptually defined. The issue of model choice has assumed increased importance following the decision of the EU to require the group accounts of listed companies to comply with International Accounting Standards by 2005. In this paper the emerging literature that links styles of corporate governance to financial and legal systems and then to economic performance is extended to consider the role of accounting model choice. The issue of accounting for non-reciprocal transfers, in particular, government grants, is used to illustrate the reduction in the relevance, reliability and comparability of financial statements that result from the failure to provide a conceptual definition of performance at the level of operating profit. Compliance with UK disclosure requirements for government grants following the 1981 Companies Act is investigated and differences in the corporate governance, financial, legal and accounting systems of Germany, a code law country, and the UK, a common law country, are reviewed. To serve the interests of investors in all jurisdictions and the information requirements of different styles of corporate governance it is recommended that different accounting models be applied to measure operating income and shareholder income in a single income statement.  相似文献   

19.
The IASB and the FASB are in a joint project to update, complete and converge their conceptual frameworks. The two standard-setters have not identified the merits of the asset-liability view as a cross-cutting issue. This paper suggests that the relationship between the objective of financial reporting and the asset-liability view is not substantiated, and that there is little evidence that the frameworks and the asset and liability definitions have been useful in establishing objective recognition criteria. Hence, there are reasons for the FASB and the IASB to challenge the asset-liability view.  相似文献   

20.
In recent years, nation states have internationalized and privatized accounting regulation by extensive use of International Financial Reporting Standards (IFRS). However, major differences between national accounting regulatory systems persist. In this paper we argue that a country's societal motives and values, best captured by the type of welfare state the country employs, shape the extent to which accounting regulations converge. Moreover, the welfare state approach explains the development and dynamics of accounting systems more completely than the conventional explanatory variables – legal and financial systems.The connection between the welfare state type and the way in which various corporate constituencies’ interests are balanced is first examined by constructing an ideal type of accounting regulation for each type of welfare state; then country case studies are examined to show how the welfare state explains differences in accounting regulation between countries.  相似文献   

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