对我国模拟会计报表的思考  

Thinking on Simulation Accounting Statement of Our Country

作　　者：阎林凤[1] 

机构地区：[1]哈尔滨理工大学经济管理学院,黑龙江哈尔滨150080

出　　处：《哈尔滨商业大学学报（社会科学版）》2003年第5期26-29,共4页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：所谓模拟会计报表是指:股份有限公司根据现时的公司架构、会计政策、经营方式、经营环境等因素,对原有企业以前年度的财务会计记录进行分离形成独立的、与股份公司现实财务情况有可比性的会计报表。在我国,模拟会计报表可以作为替代公司实的财务状况的独立申报报表。运用会计误差、会计主体和会计政策三方面的调整,使其更具真实性、可比性。So-called Simulation Accounting Statement means that limited-liability company will have separated and independent accouning statement with comparison of present financial conditions of our country for previous year's financial accounting record of the original enterprise according to present structure, accounting policies, operating mode and operting environment of the company. In our country, simulation accounting statement will be independent declaration statement replaced of the financial conditions of the company, applied by adjustment of accounting error, accounting main body and accounting policies, it will have truthfulness and camparison.

关 键 词：中国 模拟会计报表 企业 财务管理 会计报表 会计误差 会计主体 会计政策 

分 类 号：F275.2[经济管理—企业管理] F231.5[经济管理—国民经济]