自1990年开始,在特区预算外企业择点试行《深圳经济特区会计改革试行方案》,已届一年。这次特区会计制度的改革,是加快特区外向型经济发展,强化国有资产管理,增强企业发展后劲的客观需要,是同深圳市委、市政府提出的特区第二个10年以经济效益为中心,创造“深圳效益”的要求相一致的。一、特区国有资产流失,企业发展后劲不足,经济效益不佳,与现行国营企业会计制度有关近年来,我市国有资产流失,企业发展后劲不足,经济效益低落,成为影响经济发展的最重要因素。据市投资管理公司调查,截至1990年上半年止,市属近百家一级企业及下属企业中,库存积压占总库存资产的27%以上,估计库存损失近3亿元;企业应收帐款中有问题资金约占12%,坏帐损失、待处理 Since 1990, the extrabudgetary enterprises in the Special Administrative Region have chosen a pilot program to implement the “Shenzhen Special Economic Zone Accounting Reform Pilot Project”, which has been held for one year. The reform of the SAR accounting system is an objective need to accelerate the development of the SAR’s outward-oriented economy, strengthen the management of state-owned assets, and enhance the development potential of enterprises. It is the second decade of the special economic zone proposed by the Shenzhen Municipal Committee and the municipal government to focus on economic efficiency. The requirements for creating “Shenzhen benefits” are consistent. I. Loss of State-owned Assets in the SAR, Inadequate Development of Enterprises, and Poor Economic Benefits. Related to Current State-Owned Enterprise Accounting System In recent years, the loss of state-owned assets in our city, the lack of sustainable development of enterprises, and low economic efficiency have become the most important factors affecting economic development. . According to a survey conducted by the Municipal Investment Management Corporation, as of the first half of 1990, in the city’s nearly 100 first-tier enterprises and subordinate enterprises, the inventory backlog accounted for more than 27% of the total inventory assets, and the estimated inventory loss was nearly 300 million yuan; The funds in the funds account for about 12% of the funds, bad debt losses, pending