./摘要：新會(huì)計(jì)制度是隨著我國(guó)的經(jīng)濟(jì)發(fā)展和國(guó)際形勢(shì)的變化,面臨信心情況采取的新對(duì)策,它是符合我國(guó)經(jīng)發(fā)展的,促進(jìn)了經(jīng)濟(jì)體制改革的進(jìn)一步深化,促進(jìn)了社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的確立與進(jìn)一步完善。由于在企業(yè)會(huì)計(jì)制度的建設(shè)中,大膽地借鑒國(guó)際通用的會(huì)計(jì)處理方法和會(huì)計(jì)報(bào)表體系,使我國(guó)會(huì)計(jì)制度逐步實(shí)現(xiàn)了與國(guó)際會(huì)計(jì)慣例的接軌,被國(guó)際會(huì)計(jì)界所認(rèn)可和接受。這對(duì)于促進(jìn)我國(guó)進(jìn)一步對(duì)外開(kāi)放,促進(jìn)我國(guó)經(jīng)濟(jì)國(guó)際化發(fā)揮了積極的作用。但是在新會(huì)計(jì)制度實(shí)施過(guò)程當(dāng)中,面對(duì)國(guó)外的各種各樣的環(huán)境的考驗(yàn)和機(jī)遇,挑戰(zhàn)和壓力,我們應(yīng)當(dāng)抓住機(jī)遇,迎接挑戰(zhàn),與時(shí)俱進(jìn),不斷發(fā)展。我們黨和政府應(yīng)采取積極的措施,以適應(yīng)形勢(shì)的發(fā)展。關(guān)鍵詞：新會(huì)計(jì)制度問(wèn)題對(duì)策Abstract：Alongwiththenewaccountingsystemistheeconomicdevelopmentandchangesintheinternationalsituationandaconfidencetotakenewmeasures,whichisinlinewithChina'seconomicdevelopment,promotethefurtherdeepeningoftheeconomicsystem,promotingtheestablishmentofthesocialistmarketeconomicsystemandfurtherimproved.Sincetheaccountingsysteminthebuilding,boldlyfromtheinternationallyacceptedaccountingmethodsandaccountingstatements,sothatouraccountingsystemgraduallyconvergewithinternationalaccountingpractices,theinternationallyrecognizedandacceptedbytheaccountingprofession.ThisiscrucialinChina'sfurtheropeningup,China'seconomyintheinternationalcommunitytoplayapositiverole.Butintheprocessofimplementinganewaccountingsystem,thedomesticenvironmentforawiderangeofchallengesandopportunities,challengesandpressures,weshouldseizeopportunities,meetchallenges,advancewiththetimesandcontinuetodevelop.Ourpartyandthegovernmentshouldtakeactivemeasurestoadapttothedevelopingsituation.Keywords:newaccountingsystemresponse引言隨著國(guó)外經(jīng)濟(jì)形新形勢(shì)的發(fā)展,我國(guó)的新會(huì)計(jì)改革制度也隨之面臨著新的發(fā)展趨勢(shì)。近二十年來(lái),財(cái)政部對(duì)會(huì)計(jì)制度進(jìn)行了重大改革,取得了一系列的成果,新會(huì)計(jì)制度的發(fā)布標(biāo)志著我國(guó)會(huì)計(jì)核算制度走向成熟,也是我國(guó)會(huì)計(jì)改革的又一新高潮。它對(duì)規(guī)我國(guó)企業(yè)會(huì)計(jì)核算行為,真實(shí)、完整地反映我國(guó)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量,提高經(jīng)濟(jì)單位的會(huì)計(jì)信息質(zhì)量具有深遠(yuǎn)的意義。一、會(huì)計(jì)制度發(fā)展的狀況會(huì)計(jì)是經(jīng)濟(jì)管理的重要組成部分,會(huì)計(jì)制度是重要的政府行政法規(guī),是企業(yè)進(jìn)行會(huì)計(jì)核算與監(jiān)督的依據(jù),是保證企業(yè)會(huì)計(jì)信息真實(shí)完整,保護(hù)資產(chǎn)安全,維護(hù)市場(chǎng)經(jīng)濟(jì)秩序的重要手段。它是現(xiàn)代企業(yè)制度的重要組成部分。通過(guò)建立健全企業(yè)部會(huì)計(jì)制度,加強(qiáng)企業(yè)部會(huì)計(jì)監(jiān)督,可以使企業(yè)及時(shí)掌握經(jīng)濟(jì)信息,增強(qiáng)自我約束的能力,節(jié)約生產(chǎn)成本,增強(qiáng)贏利能力,控制經(jīng)濟(jì)過(guò)程,考核經(jīng)濟(jì)效果,預(yù)測(cè)經(jīng)濟(jì)前景,從而保證經(jīng)濟(jì)活動(dòng)正常運(yùn)行。我國(guó)新中國(guó)成立以來(lái),實(shí)行計(jì)劃經(jīng)濟(jì),會(huì)計(jì)制度體系是從前聯(lián)學(xué)習(xí)的,實(shí)施其間也結(jié)合我國(guó)具體實(shí)踐及存在的問(wèn)題有些小的修改。1979年——1992年,試圖建立具有中國(guó)特色的會(huì)計(jì)體系,嘗試是不成功的。改革開(kāi)放以后,隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,企業(yè)經(jīng)營(yíng)自主權(quán)不斷擴(kuò)大,經(jīng)濟(jì)聯(lián)系日益復(fù)雜,資金來(lái)源多渠道,利益分配多元化,使會(huì)計(jì)制度與社會(huì)主義市場(chǎng)經(jīng)濟(jì)的運(yùn)行機(jī)制極不適應(yīng),1993年7月1日以來(lái),會(huì)計(jì)制度的改革拉開(kāi)了序幕,使我國(guó)的會(huì)計(jì)制度進(jìn)一步與國(guó)際化接軌,2000年12月29日,財(cái)政部正式發(fā)布《企業(yè)會(huì)計(jì)制度》<以下簡(jiǎn)稱(chēng)新會(huì)計(jì)制度>,并于2001年1月1日起暫在股份圍實(shí)施。新會(huì)計(jì)制度的發(fā)布標(biāo)志著我國(guó)會(huì)計(jì)核算制度走向成熟,也是我國(guó)會(huì)計(jì)改革的又一新高潮。它對(duì)規(guī)我國(guó)企業(yè)會(huì)計(jì)核算行為,真實(shí)、完整地反映企業(yè)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量,提高企業(yè)的會(huì)計(jì)信息質(zhì)量具有深遠(yuǎn)的意義。近幾年來(lái),財(cái)政部對(duì)會(huì)計(jì)制度進(jìn)行了重大改革,這些改革的重大成果常常被稱(chēng)之為"新會(huì)計(jì)制度"。其實(shí)"會(huì)計(jì)"一詞在人類(lèi)歷史上的出現(xiàn)已很久遠(yuǎn),它是適應(yīng)對(duì)社會(huì)再生產(chǎn)過(guò)程進(jìn)行管理的需要而產(chǎn)生的,因而會(huì)計(jì)制度也隨社會(huì)經(jīng)濟(jì)的發(fā)展而發(fā)展。在我國(guó),有文字記載的會(huì)計(jì)始見(jiàn)于西周,《周禮》中對(duì)職掌國(guó)家會(huì)計(jì)的"司會(huì)"的職責(zé)中記有"司會(huì)掌邦之六典、八法、八則之貳以逆邦國(guó)都鄙官府之治。<1>以后隨著生產(chǎn)力的逐步發(fā)展,手工業(yè)也逐漸發(fā)達(dá),民間開(kāi)始使用舊式簿記進(jìn)行記錄和核算,還談不上會(huì)計(jì)制度。直到本世紀(jì)二十年代,我國(guó)的會(huì)計(jì)制度還是很落后,除了大型銀行外采用新式會(huì)計(jì)的企業(yè)極少,工商界通用還是以前的舊式簿記?？傊?我國(guó)的會(huì)計(jì)制度一直處于一種落后狀態(tài)。近二十多年來(lái)我國(guó)一直努力對(duì)會(huì)計(jì)制度進(jìn)行改革,"文化大革命"后,我國(guó)建成了獨(dú)具特色的計(jì)劃經(jīng)濟(jì)體制下的企業(yè)會(huì)計(jì)制度體系。為市場(chǎng)經(jīng)濟(jì)體制下企業(yè)會(huì)計(jì)制度的全面改革提供了有益的嘗試。進(jìn)入二十世紀(jì)九十年代后,隨著我國(guó)市場(chǎng)取向的經(jīng)濟(jì)體制改革目標(biāo)的明確,經(jīng)濟(jì)體制改革進(jìn)程的加速,在我國(guó)確定建立社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制目標(biāo)、明確建立現(xiàn)代企業(yè)制度的改革背景下,我國(guó)在會(huì)計(jì)制度方面實(shí)施了以《企業(yè)會(huì)計(jì)準(zhǔn)則》以及13個(gè)行業(yè)會(huì)計(jì)制度為主要容的會(huì)計(jì)制度改革,實(shí)現(xiàn)我國(guó)會(huì)計(jì)制度從計(jì)劃經(jīng)濟(jì)模式向市場(chǎng)經(jīng)濟(jì)模式的轉(zhuǎn)變和過(guò)渡。在具體改革容上,包括會(huì)計(jì)平衡公式的改革、具體會(huì)計(jì)處理方法的改革、會(huì)計(jì)報(bào)表體系的改革等方面,都大膽借鑒了國(guó)際會(huì)計(jì)慣例,基本上實(shí)現(xiàn)我國(guó)會(huì)計(jì)制度與國(guó)際會(huì)計(jì)慣例的接軌。這次會(huì)計(jì)制度改革的實(shí)施,為我國(guó)企業(yè)制度改革的順利進(jìn)行提供了良好的支持,為此后進(jìn)行的以增值稅為主要容的財(cái)稅制度改革的順利進(jìn)行也提供了基礎(chǔ)保證。使我國(guó)初步建立起了與社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制相適應(yīng)的企業(yè)會(huì)計(jì)制度體系,促進(jìn)了經(jīng)濟(jì)體制改革的進(jìn)一步深化,促進(jìn)了社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的確立與進(jìn)一步完善。由于在企業(yè)會(huì)計(jì)制度的建設(shè)中,大膽地借鑒國(guó)際通用的會(huì)計(jì)處理方法和會(huì)計(jì)報(bào)表體系,使我國(guó)會(huì)計(jì)制度逐步實(shí)現(xiàn)了與國(guó)際會(huì)計(jì)慣例的接軌,被國(guó)際會(huì)計(jì)界所認(rèn)可和接受。這對(duì)于促進(jìn)我國(guó)進(jìn)一步對(duì)外開(kāi)放,促進(jìn)我國(guó)經(jīng)濟(jì)國(guó)際化發(fā)揮了積極的作用。二、新會(huì)計(jì)制度實(shí)施及與舊會(huì)計(jì)制度比較<一>新會(huì)計(jì)制度實(shí)施分析關(guān)于新會(huì)計(jì)制度,雖然已經(jīng)實(shí)施多年,但是在學(xué)術(shù)界,對(duì)其真正的含義仍然有爭(zhēng)議,在這里我們需要明確界定一下,以便研究。關(guān)于新會(huì)計(jì)制度的準(zhǔn)確叫法應(yīng)分為兩種：一種是官方叫法,即新會(huì)計(jì)制度應(yīng)稱(chēng)為新的"國(guó)家統(tǒng)一的會(huì)計(jì)核算制度"。另一種是學(xué)術(shù)界的叫法,新會(huì)計(jì)制度應(yīng)稱(chēng)為"新會(huì)計(jì)核算制度體系"。新會(huì)計(jì)制度既包括具體的會(huì)計(jì)制度,也包括會(huì)計(jì)準(zhǔn)則,還包括其它涉及會(huì)計(jì)核算的規(guī)章等。我們通常所說(shuō)的"新會(huì)計(jì)制度"實(shí)際上的涵義與上述兩種規(guī)叫法的涵是一致的,是上述兩種叫法的簡(jiǎn)化,也是會(huì)計(jì)實(shí)務(wù)工作者的一種通俗叫法。以下為了討論方便,我們繼續(xù)用這個(gè)簡(jiǎn)化的名稱(chēng)。新會(huì)計(jì)制度包括的容有：一、新企業(yè)會(huì)計(jì)準(zhǔn)則——具體準(zhǔn)則系列。包括："關(guān)聯(lián)方關(guān)系及其交易的披露"、"現(xiàn)金流量表"、"資產(chǎn)負(fù)債表日后事項(xiàng)"、"債務(wù)重組"、"收入"、"投資"、"建造合同"、"會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正"、"非貨幣性交易"、"或有事項(xiàng)"、"無(wú)形資產(chǎn)"、"借款費(fèi)用"、"租賃"、"中期財(cái)務(wù)報(bào)告"、"存貨"、"固定資產(chǎn)"。二、新企業(yè)會(huì)計(jì)制度系列：包括《企業(yè)會(huì)計(jì)制度》、《金融企業(yè)會(huì)計(jì)制度》和《小企業(yè)會(huì)計(jì)制度》。<二>新舊會(huì)計(jì)制度比較與舊會(huì)計(jì)制度相比,其主要有以下幾方面的重大變化：1、適用圍不同。新會(huì)計(jì)制度是一種打破行業(yè)界限和經(jīng)濟(jì)成分界限的全國(guó)統(tǒng)一的企業(yè)行業(yè)會(huì)計(jì)核算制度,使不同行業(yè)的企業(yè)和不同經(jīng)濟(jì)成分的企業(yè)的會(huì)計(jì)信息口徑一致,便于全國(guó)圍不同行業(yè)之間、不同經(jīng)濟(jì)成分企業(yè)之間會(huì)計(jì)信息的對(duì)比分析和會(huì)總。舊制度是一種分行業(yè)和經(jīng)濟(jì)成分的會(huì)計(jì)制度,導(dǎo)致了不同行業(yè),不同企業(yè)之間會(huì)計(jì)信息口徑不一致而缺乏可比性。2、新會(huì)計(jì)制度補(bǔ)充了實(shí)質(zhì)重于形式原則,并強(qiáng)調(diào)其重要地位。在會(huì)計(jì)核算中,可能會(huì)遇到一些經(jīng)濟(jì)實(shí)質(zhì)與法律形式不相一致的事項(xiàng),例如,融資租入的固定資產(chǎn),在租期未滿(mǎn)之前,從法律形式上講,所有權(quán)并沒(méi)有轉(zhuǎn)移給承租人,但是從經(jīng)濟(jì)實(shí)質(zhì)上講,與該項(xiàng)固定資產(chǎn)相關(guān)的收益和風(fēng)險(xiǎn)已經(jīng)轉(zhuǎn)移給承租人,承租人實(shí)際上也能行使對(duì)該固定資產(chǎn)的控制權(quán),因此承租人應(yīng)該將其視同自有固定資產(chǎn),一并計(jì)提折舊和大修理費(fèi)用。以前的會(huì)計(jì)制度有此規(guī)定,但沒(méi)有明確提出是遵循實(shí)質(zhì)重于形式原則。遵循實(shí)質(zhì)重于形式原則,體現(xiàn)對(duì)經(jīng)濟(jì)實(shí)質(zhì)的尊重,能夠保證會(huì)計(jì)核算信息與客觀經(jīng)濟(jì)事實(shí)相符。隨著經(jīng)濟(jì)的發(fā)展,經(jīng)濟(jì)現(xiàn)象越來(lái)越復(fù)雜,經(jīng)濟(jì)現(xiàn)現(xiàn)的表現(xiàn)形式也越來(lái)越多樣化。會(huì)計(jì)核算比必須反映其經(jīng)濟(jì)事實(shí),而不是簡(jiǎn)單的反映其經(jīng)濟(jì)形勢(shì)。3、新會(huì)計(jì)制度擴(kuò)大了減值準(zhǔn)備的計(jì)提圍,使資產(chǎn)價(jià)值更符合實(shí)際。企業(yè)的各項(xiàng)財(cái)產(chǎn)在取得時(shí)應(yīng)當(dāng)按照實(shí)際成本計(jì)量,這是歷史成本原則的要求。新會(huì)計(jì)制度規(guī)定,如果各項(xiàng)財(cái)產(chǎn)發(fā)生減值,應(yīng)當(dāng)按規(guī)定計(jì)提相應(yīng)的減值準(zhǔn)備。這實(shí)際上是對(duì)歷史成本原則進(jìn)行的修正,意味著企業(yè)的資產(chǎn)可以按照現(xiàn)行市價(jià)、可變現(xiàn)凈值或可收回價(jià)值計(jì)價(jià),不再局限于歷史成本。這項(xiàng)性原則的實(shí)施,有利于企業(yè)做出正確的經(jīng)營(yíng)決策,有利于保護(hù)投資者和債權(quán)人的利益,有利提高企業(yè)在市場(chǎng)上的競(jìng)爭(zhēng)能力。但是企業(yè)不能亂用此項(xiàng)規(guī)定,進(jìn)行投機(jī)活動(dòng)。這項(xiàng)變化增加了計(jì)提固定資產(chǎn)、無(wú)形資產(chǎn)、在建工程減值準(zhǔn)備的容,這些規(guī)定縮短了我國(guó)會(huì)計(jì)標(biāo)準(zhǔn)與國(guó)際會(huì)計(jì)準(zhǔn)則和國(guó)際慣例的距離。4、新會(huì)計(jì)制度使謹(jǐn)慎性原則運(yùn)用的更充分、更徹底。在我國(guó),不少企業(yè)存在資產(chǎn)不實(shí)、利潤(rùn)虛增的現(xiàn)象。新會(huì)計(jì)制度充分體現(xiàn)了謹(jǐn)慎性原則,對(duì)那些不符合會(huì)計(jì)要素定義、不符合會(huì)計(jì)要素確認(rèn)和計(jì)量的容進(jìn)行了修改,這對(duì)于提高企業(yè)會(huì)計(jì)信息質(zhì)量,盡可能地防止和避免企業(yè)虛盈實(shí)虧、短期行為等問(wèn)題,無(wú)疑具有重要作用。同時(shí)對(duì)于存在的風(fēng)險(xiǎn)加以估計(jì),是企業(yè)單位能在風(fēng)險(xiǎn)發(fā)生之前,化解風(fēng)險(xiǎn),并且對(duì)風(fēng)險(xiǎn)的發(fā)生也起到了預(yù)警的作用,保護(hù)了企業(yè)的利益。另外,新會(huì)計(jì)制度改變了部分業(yè)務(wù)的會(huì)計(jì)處理方法與原準(zhǔn)則,如：<1>現(xiàn)金的溢缺由過(guò)去的通過(guò)"其他應(yīng)收款"或"其他應(yīng)付款"科目改為通過(guò)"待處理財(cái)產(chǎn)損益"科目核算;<2>存貨跌價(jià)損失準(zhǔn)備的提取不再通過(guò)"存貨跌價(jià)損失"科目核算,而是直接記入"管理費(fèi)用———計(jì)提的存貨跌價(jià)準(zhǔn)備"科目;<3>對(duì)于無(wú)法支付的應(yīng)付款項(xiàng),轉(zhuǎn)銷(xiāo)時(shí)不再記入"營(yíng)業(yè)外收入"科目,而是作為資本公積入賬;<4>出售無(wú)形資產(chǎn)的收入或損失不再記入"其他業(yè)務(wù)收入"或"其他業(yè)務(wù)支出"科目,而是通過(guò)"營(yíng)業(yè)外收入"或"營(yíng)業(yè)外支出"科目核算,等等。同時(shí)也對(duì)一些會(huì)計(jì)基本要素概念的表述重新作了規(guī),如：自唱、收入、負(fù)債等。Abstract:thenewaccountingsystemiswiththedevelopmentofourcountry'seconomyandinternationalsituationchanges,meetwithconfidencetotakenewcountermeasures,itisaccordwiththedevelopmentinourcountry,promotedthefurtherdeepeningofeconomicsystemreform,promotetheestablishmentofthesocialistmarketeconomicsystemandfurtherperfect.Becauseintheconstructionofenterpriseaccountingsystem,boldlydrawlessonsfrominternationalaccountingmethodsandaccountingreportsystem,maketheaccountingsysteminourcountrygraduallyrealizedwithinternationalaccountingpractices,recognizedandacceptedbytheinternationalaccountingfield.ForpromotingChina'sfurtheropeningtotheoutsideworld,promotetheinternationalizationofourcountry'seconomyhasplayedapositiverole.Butduringtheprocessofimplementingthenewaccountingsystem,inthefaceofthetestofallkindsofenvironmentathomeandabroadandopportunities,challengesandpressure,weshouldseizeopportunities,meetchallenges,advancingwithTheTimes,continuousdevelopment.Ourpartyandthegovernmentshouldtakeactivemeasures,soastoadapttothedevelopmentofthesituation.Keywords:newaccountingsystemproblemscountermeasuresAbstract：Alongwiththenewaccountingsystemistheeconomicdevelopmentandchangesintheinternationalsituationandaconfidencetotakenewmeasures,whichisinlinewithChina'seconomicdevelopment,promotethefurtherdeepeningoftheeconomicsystem,promotingtheestablishmentofthesocialistmarketeconomicsystemandfurtherimproved.Sincetheaccountingsysteminthebuilding,boldlyfromtheinternationallyacceptedaccountingmethodsandaccountingstatements,sothatouraccountingsystemgraduallyconvergewithinternationalaccountingpractices,theinternationallyrecognizedandacceptedbytheaccountingprofession.ThisiscrucialinChina'sfurtheropeningup,China'seconomyintheinternationalcommunitytoplayapositiverole.Butintheprocessofimplementinganewaccountingsystem,thedomesticenvironmentforawiderangeofchallengesandopportunities,challengesandpressures,weshouldseizeopportunities,meetchallenges,advancewiththetimesandcontinuetodevelop.Ourpartyandthegovernmentshouldtakeactivemeasurestoadapttothedevelopingsituation.Keywords:thenewaccountingsystemresponseTheintroductionAlongwiththedevelopmentoftheeconomicformofthenewsituationathomeandabroad,thereformofthenewaccountingsysteminourcountryisfacedwithnewdevelopmenttrend.Overthepasttwentyyears,theministryoffinancehasbeenamajorreformoftheaccountingsystem,aseriesofachievements,thereleaseofthenewaccountingsystemmarksthematureaccountingsysteminChina,isChina'saccountingreformandanewclimax.Ittostandardourcountryenterpriseaccountingbehavior,trueandfullyreflectourcountry'sfinancialposition,operatingresultsandcashflow,improvetheeconomicunitoftheaccountinginformationqualityhasfar-reachingsignificance.A,thestatusoftheaccountingsystemdevelopmentAccountingisanimportantpartofeconomicmanagement,accountingsystemisanimportantgovernmentadministrativerulesandregulations,andisthebasisofenterprisebusinessaccountingandsupervision,istoensurethattheenterpriseaccountinginformationtruecomplete,protectassetssecurity,animportantmeansofmaintainingtheorderofmarketeconomy.Itisanimportantpartofmodernenterprisesystem.Throughestablishingandperfectingtheenterpriseinternalaccountingsystem,strengthentheenterpriseinternalaccountingsupervision,canmaketheenterprisegraspstheeconomicinformation,enhancetheabilityofself-discipline,saveproductioncosts,enhanceprofitability,controltheeconomicprocess,assessmentoftheeconomiceffect,predicttheeconomicoutlook,soastoensurethenormaloperationofeconomicactivities.PlanninginourcountrysincethefoundingofnewChina,theeconomy,theaccountingsystemistheformerSovietunionlearning,implementationandcombinedwiththeconcretepracticeinourcountryandexistingproblemsofsomesmallchanges.In1979-1992,tryingtosetupaccountingsystemwithChinesecharacteristics,attemptisnotsuccessful.Afterthereformandopenpolicy,alongwiththedevelopmentofmarketeconomy,enterprisemanagementautonomygrowing,increasinglycomplexeconomythatcapitalsourcechannels,thediversityofprofitdistribution,makeaccountingsystemandoperationmechanismishighlyadaptedtothesocialistmarketeconomy,sinceJuly1,1993,begantheaccountingsystemreform,astomaketheaccountingsystemofourcountry'sinternationalization,December29,2000,theministryoffinanceformallyissued"enterpriseaccountingsystem"<hereinafterreferredtoasthenewaccountingsystem>,andonJanuary1,2001temporarypenaltywithinthescopeofajointstocklimitedcompany.ThereleaseofthenewaccountingsystemmarksthematureaccountingsysteminChina,isChina'saccountingreformandanewclimax.Ittostandardourcountryenterpriseaccountingbehavior,trueandcompletetoreflecttheenterprise'sfinancialposition,operatingresultsandcashflow,improvethequalityofaccountinginformationofenterpriseshasprofoundsignificance.Inrecentyears,theministryoffinancehasbeenamajorreformoftheaccountingsystem,thereformofthemajorachievementsareoftenreferredtoas"newaccountingsystem".Infacttheword"accounting"inhumanhistoryhasbeenverylong,itisadapttotheneedsofthesocialreproductionprocessmanagement,thusaccountingsystemalsoalongwiththedevelopmentofthesocialandeconomicdevelopment.Beginninginourcountry,haswrittenaccountingcanbefoundinthewesternzhoudynasty,"rites"intheauthorizednationalaccounting"divisionwillbe"dutytoremember"companywillreturntothestate,thesixstandard,eight,eightofthetwonationstoinverseruleofeverygovernment.After<1>withthegraduallydevelopmentofproductiveforces,thehandicraftindustryalsograduallydeveloped,folkbegantouseoldbookkeepingrecordsandaccounting,notaccountingsystem.Untilthe20softhiscentury,ourcountry'saccountingsystemisbackward,inadditiontolargeBanksadoptnewverylittlebusinessaccounting,businessgeneralorthepreviousoldbookkeeping.Allinall,ourcountry'saccountingsystemhasbeeninastateofbackwardness.Inrecent20yearsinourcountryhasbeentryingtoreformtheaccountingsystem,afterthe"culturalrevolution",ourcountrybuilttheuniqueenterpriseaccountingsystemundertheplannedeconomysystem.Foraccountingsystemsofenterprisesunderthemarketeconomysystemofcomprehensivereformprovidesabeneficialattempt.Afterenteringthe1990s,alongwithourcountrymarketorientationoftheeconomicsystemreformgoalisclear,theaccelerationoftheeconomicsystemreformprocess,determinethegoaltoestablishthesocialistmarketeconomicsysteminourcountry,specifictoestablishmodernenterprisesystemreformunderthebackgroundofourcountryintheaspectofaccountingsystemimplementedbytheaccountingstandardsforenterprises"and13industryaccountingsystemasthemaincontentoftheaccountingsystemreform,torealizeourcountryaccountingsystemfromtheplannedeconomytomarketeconomytransformationandtransition.Onthespecificcontentofthereform,includingthereformoftheaccountingbalanceformula,thespecificaccountingmethodsofreform,thereformofaccountingsystem,etc.,drawingontheinternationalaccountingpractice,basicallyrealizestheaccountingsysteminourcountryandinternationalaccountingpractices.Theimplementationofaccountingsystemreform,reformofthesystemforourcountryenterprisesmoothlyprovidesagoodsupport,forthenthevalue-addedtaxasthemaincontentofthefiscalandtaxationsystemreformalsoprovidesthebasisofwell.Makesourcountryinitiallyestablishedacompatiblewiththesocialistmarketeconomysystemoftheenterpriseaccountingsystem,promotedthefurtherdeepeningofeconomicsystemreform,promotetheestablishmentofthesocialistmarketeconomicsystemandfurtherperfect.Becauseintheconstructionofenterpriseaccountingsystem,boldlydrawlessonsfrominternationalaccountingmethodsandaccountingreportsystem,maketheaccountingsysteminourcountrygraduallyrealizedwithinternationalaccountingpractices,recognizedandacceptedbytheinternationalaccountingfield.ForpromotingChina'sfurtheropeningtotheoutsideworld,promotetheinternationalizationofourcountry'seconomyhasplayedapositiverole.Second,theimplementationofnewaccountingsystemandcomparedwiththeoldaccountingsystem<a>newaccountingsystemanalysisThough,aboutthenewaccountingsystemhasbeenimplementedformanyyears,butinacademia,initsrealmeaningisstillcontroversial,weneedtoclarifyhere,inordertostudy.Accuratewayforthenewaccountingsystemshouldbedividedintotwokinds:onekindistheofficialname,thenewaccountingsystemshouldbereferredtoasthenew"nationalunifiedaccountingsystem".Theotherisaacademicterm,thenewaccountingsystemshouldbereferredtoasthe"newaccountingsystem".Includesspecificaccountingsystemandthenewaccountingsystemalsoincludesaccountingstandards,arethereanyotherrelatingtotheaccountingregulations,etc.Weusuallysaythemeaningof"newaccountingsystem",infact,withtheabovetwokindsofspecificationtheconnotationofthenameisconsistent,istheabovetwokindsofwaytosimplify,isalsoapopularwayofaccountingpractitioners.Thefollowinginordertodiscusstheconvenient,wecontinuetousethesimplifiedname.Includingthecontentofthenewaccountingsystemare:one,thenewaccountingstandardsforenterprises-specificstandardsseries.Including:"thedisclosureofrelatedpartyrelationshipsandtransactions","cashflow",""eventsoccurringafterthedateofthebalancesheet,"debtrestructuring","income","investment","constructioncontract","accountingpoliciesandaccountingestimatechangeandaccountingerrorscorrection","non-monetarytransactions","or","intangibleassets","borrowingcosts","lease","interimfinancialreport","inventory","fixedassets".Twoseries,thenewenterpriseaccountingsystem:includingthe"enterpriseaccountingsystem","financialenterpriseaccountingsystem"and"smallbusinessaccountingsystem".<2>thecomparisonofoldandnewaccountingsystemComparedwiththeoldaccountingsystem,itsmainhassignificantchangesinthefollowingaspects:1,scopeofapplicationisdifferent.Newaccountingsystemisakindofbreaktheboundariesoftheunifiednationalboundariesandeconomicelementsofindustryaccountingsystemsofenterprises,makeenterprisesindifferentindustriesanddifferenteconomiccomponentsofenterprise'saccountinginformationconsistentbasis,isadvantageousforthenationwidebetweendifferentindustries,differenteconomicsectorsenterprisecomparisonandanalysisofaccountinginformationandthetotal.Theoldsystemoftheaccountingsystemisakindofdivisionsandeconomicelements,ledtodifferentindustry,differententerpriseaccountinginformationbetweenthediameterandthelackofcomparability.2,thenewaccountingsystemaddedsubstanceoverformprinciple,andemphasizestheimportantposition.Inaccounting,mayencountersomemattersofeconomicessenceisconsistentwiththelegalform,forexample,thefinancingoftherentedfixedassets,beforetheleaseunder,inlegalform,doesnottransferownershiptothelessee,butfromtheeconomicessence,benefitsandrisksassociatedwiththefixedassetshavebeentransferredtothelessee,thelesseecanactuallyexercisecontrolofthefixedassets,sothelesseeshouldberegardedasitsownfixedassets,depreciation.dwqiwn..hndamk..andrepairs.Usedtohavetheprovisionsoftheaccountingsystem,butthereisnoclearisfollowtheprincipleofsubstanceoverformisputforward.Followtheprincipleofsubstanceoverform,reflecttheeconomicessenceofrespect,toensurethattheaccountinginformationandtheobjectiveeconomicfacts.Withthedevelopmentofeconomy,moreandmorecomplexeconomicphenomena,theperformanceoftheeconomynowisbecomingmoreandmorediversified.Accountingmustreflecttheeconomicfacts,ratherthansimplyreflecttheireconomicsituation.3,thenewaccountingsystemenlargedthescopeoftheimpairmentprovision,makeassetsmoreaccordwiththeactualvalue.Enterprise'spropertyshall,inaccordancewiththeactualcostwhenobtained,thisistherequirementofthehistoricalcostprinciple.Newaccountingrules,ifallassetsimpairmentoccurred,shouldbeinaccordancewiththeprovisions,makethecorrespondingimpairmentloss.Thisisactuallytothecorrectionofthehistoricalcostprinciple,meansthatenterprise'sassetscanbeaccordingtothecurrentmarketvalueandnetrealisablevalueorrecoverablevalueaccounting,nolongerbureaubeconfinedtohistoricalcost.Theprincipleoftheimplementation,behelpfulforenterprisestomaketherightbusinessdecisions,isbeneficialtoprotecttheinterestsofinvestorsandcreditors,improvethecompetitionabilityofenterpriseinthemarket.Butcompaniescan'tmesswiththeregulation,tospeculate.Thechangetoincreasetheprovisionoffixedassets,intangibleassets,t