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今年以来,上海市财政局先后以沪财企一(1992)110号文、126号文、沪财会(1992)109号文对本市国营工业企业的财务会计制度改革作出了一系列规定。其尽可能地借鉴了国际上通用的作法,如打破原资金三段平衡的模式,建立资本金概念、实行资本保全,采用“资产=负债十所有者权益”的会计平衡公式。在部分企业试行变完全成本为制造成本、允许提取坏帐准备、允许存货计价采用后进先出法等。但又从本市大部分国营工业企业的现状出发,形成了一套新的财务管理方法和会计核算体系。尤其在会计制度上,还会计这门学科之科学
Since the beginning of this year, the Shanghai Municipal Bureau of Finance has successively issued a series of regulations on the reform of the financial and accounting system of state-owned industrial enterprises in the Shanghai Finance and Industry Enterprises First (1992) No. 110 document, No. 126 document, and Shanghai Finance and Accounting Committee (1992) No. 109 document. It borrowed as much as possible from the international common practice, such as breaking the three-stage balance model of the original capital, establishing the concept of capital, implementing capital preservation, and adopting the accounting balance formula of “equity = liability ten equity”. In some enterprises, trial-to-complete costs are manufacturing costs, allowances for the preparation of bad debts, and the use of last-in-first-out methods for allowing inventory valuation. However, starting from the status quo of most of the state-owned industrial enterprises in the city, a new set of financial management methods and accounting systems have been formed. Especially in the accounting system, it also accounts for the science of this discipline.