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在《企业财务通则》、《企业会计准则》以及分行业的企业财务会计制度实施一年之际,我们对广州市688家企业(包括集体、个体、外商投资企业和股份制企业在内)进行了问卷调查,走访了珠江实业总公司等单位,并召集广钢、南方大厦、友谊股份公司和高速公路总公司等23个单位进行座谈。通过调查和座谈,我们认为新企业会计制度实施一年来,社会各界对新制度普遍反映良好,我市大多数企业已顺利实现新旧会计体制的平稳转换,新制度运行较为顺利。具体表现在以下几个方面:
One year after the implementation of the “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” and the implementation of the corporate financial accounting system in different industries, we conducted 688 enterprises in Guangzhou (including collectives, individuals, foreign-invested enterprises and joint-stock companies) Questionnaire survey, visited the Pearl River Industrial Corporation and other units, and called Guangzhou Iron and Steel, South Building, Friendship AG and Highway Corporation 23 units for discussion. Through surveys and discussions, we think that in the past year since the implementation of the new accounting system for enterprises, the general public has generally reflected the new system well. Most of the enterprises in our city have smoothly implemented the smooth transition of old and new accounting systems and the new system has been running smoothly. Specific performance in the following areas: