现行企业会计制度问题思考  

Consideration about China's Accounting System for Business Enterprises

作　　者：张志强 陈锦棋[2] 

机构地区：[1]广州电子集团,广东广州510500 [2]暨南大学经济学院,510632

出　　处：《暨南学报（哲学社会科学版）》2003年第6期51-54,共4页Jinan Journal(Philosophy and Social Sciences)

摘　　要：企业会计制度颁发已两年多,但执行效果并不理想,其原因:一是技术操作复杂;二是会计与税收差异过大;三是许多企业的资产将严重缩水,财务报表被“丑化”。为此笔者提出,会计制度与税收政策应当进行协调,以消除过多的差异,同时财政部尚需出台具体的技术操作指南,以辅导企业按企业会计制度运行。China's accounting system for business enterprises was issued two yearsago, but the effect of per formance is not satisfied. The reasons are: 1, The technical operation is complex. 2, A lot of differences exist between accounting and taxation. 3, The assets of many enterprises are decreased in number and the financial statements are 'uglinized'. Now the writer suggests that accounting system and taxation system must be coordinated with each other, so that the differences between them are decreased, and at the same time, Ministry of Finance of the People's Republic of China would issued some technical guidelines to help accountants in enterprises.

关 键 词：企业会计制度 税收差异 会计指引 

分 类 号：F257.2[经济管理—国民经济]