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二、《金融企业会计制度》与相关制度的关系1、《金融企业会计制度》与财务制度在计划经济条件下,我国已形成了一套传统的财务会计管理模式,会计要素的确认和计量均由国家财务制度规定,会计制度只是按照财务制度规定进行相关账务处理。虽然1993年进行了财务会计制度改革,但是当时的行业会计制度并没有完全解决会计的确认、计量问题,仍然只规定会计记录和报告,这种会计制度本质上是规范簿记的内容。社会主义市场经济发展至今,企业实行了自主经营、自负盈亏、自我发展,特别是国有金融企业公司制改革之后,重大问题将由股东大会、董事会决定,会计的内容也随之发生了重大变化,客观上要求恢
Second, the “financial enterprise accounting system” and the relationship between the system 1, “financial business accounting system” and the financial system In a planned economy, China has formed a set of traditional financial accounting management model, the accounting elements of the confirmation and measurement are By the national financial system provides that the accounting system is only in accordance with the provisions of the financial system related to the accounting treatment. Although the reform of the financial accounting system was conducted in 1993, the then-current industrial accounting system did not completely solve the problem of accounting confirmation and measurement. Only the accounting records and reports were still prescribed. This accounting system essentially regulated the content of bookkeeping. Since the development of the socialist market economy, enterprises have carried out self-management, self-financing, self-development, especially after the reform of the state-owned financial company system. Major issues will be decided by the general meeting of shareholders and the board of directors. As a result, major changes have taken place in accounting. On the request recovery