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中国政府于1992年12月发表了《企业会计准则》。本文意在讨论这个《准则》和西方的做法之间存在的若干具体区别。制订这个《准则》的目的之一,是使中国的做法尽量与西方国家的做法靠拢、“接轨”,从而有利于经济的改革和开放。因此,具体地分析和讨论一下这个《准则》还有哪些方面与西方的实务不完全一致、不完全接得上轨,以及由于措词不够周密可能引起的错解,是很有意义的。中国和外国的读者,都可以从认识到差别所在中,知道对方做法的全貌;可以在阅读会计报表时,知道哪些项目需要作进一步的调整,才能真正接得上轨。
The Chinese government issued the “Accounting Standards for Business Enterprises” in December 1992. This article is intended to discuss several specific differences between this Code and Western practice. One of the purposes of formulating this “Guideline” is to make China’s practice as close as possible to the practices of Western countries and “convergence” so as to facilitate economic reform and opening up. Therefore, it is of great significance to analyze and discuss specifically what other aspects of this Code are not completely consistent with Western practice, do not completely get on track, and misunderstandings that may be caused by inadequate wording. Both Chinese and foreign readers can understand the difference in their understanding of each other’s practices. They can read the accounting statements and know which items need further adjustment before they can truly get on track.