资产负债表日后事项涵盖期间起始日之修正  

Amendment to the Start of Events after the Balance Sheet Date

作　　者：车玉华[1] 周鸣钟 CHE Yuhua;ZHOU Mingzhong(School of Accounting,Harbin University of Commerce,Harbin 150028,China;Honors School,Harbin University of Commerce,Harbin 150028,China)

机构地区：[1]哈尔滨商业大学会计学院,黑龙江哈尔滨150028 [2]哈尔滨商业大学英才学院,黑龙江哈尔滨150028

出　　处：《福建商学院学报》2020年第1期40-45,75,共7页Journal of Fujian Business University

摘　　要：在财政部颁布的《企业会计准则第29号——资产负债表日后事项》中,以资产负债表日为资产负债表日后事项涵盖期间的起始日,但在实务中却以资产负债表日次日为起始日。以资产负债表日为起始日是简单借鉴英国会计准则引起的,但也存在当时部门规章对法律期间设定不重视的因素。为了解决以资产负债表日为起始日可能产生的问题,1998年财政部制定了《<企业会计准则——资产负债表日后事项>指南》,通过补充解释说明资产负债表日后事项不含12月31日发生的事项,这也符合当时《民法通则》的规定。然而《企业会计准则—资产负债表日后事项指南》和《民法通则》由于不具备相应的法律属性,并不能解决资产负债表日后事项涵盖期间的起始日问题。在法律精细化的今天,应通过立法修正资产负债表日之次日为资产负债表日后事项涵盖期间的起始日。In the Accounting Standards for Enterprises No.29-Events after the Balance Sheet Date issued by the Ministry of Finance,the balance sheet date is taken as the starting date of the coverage period of the events after the balance sheet date.But in practice,the starting date is the next day of the balance sheet date.Starting from the balance sheet date was simply based on the Statement of Standard Accounting Practice(UK).Besides,it was also due to the Department’s lack of attention to the provisions of the legal period.In order to solve the problems that may arise when the balance sheet date is taken as the starting date,the Ministry of Finance made a guideline for the Accounting Standards for Enterprises No.29-Events after the Balance Sheet Date in 1998 and explained that events after the balance sheet date did not include events that occurred on December 31,which was also in line with the General Civil Law at that time.However,the guideline and the General Civil Law do not have the same legal attribute,so the problem of the starting date of coverage period of the events after the balance sheet date can not be solved.Today,when the law is refined,we should change the starting date of coverage period of the events after the balance sheet date to the next day of the balance sheet date by legislative amendment.

关 键 词：资产负债表日 法律效力 日后事项 资产负债表日次日 涵盖期间 

分 类 号：F275[经济管理—企业管理]