会计学毕业论文范文

./摘要：新会计制度是随着我国的经济发展和国际形势的变化,面临信心情况采取的新对策,它是符合我国经发展的,促进了经济体制改革的进一步深化,促进了社会主义市场经济体制的确立与进一步完善。由于在企业会计制度的建设中,大胆地借鉴国际通用的会计处理方法和会计报表体系,使我国会计制度逐步实现了与国际会计惯例的接轨,被国际会计界所认可和接受。这对于促进我国进一步对外开放,促进我国经济国际化发挥了积极的作用。但是在新会计制度实施过程当中,面对国外的各种各样的环境的考验和机遇,挑战和压力,我们应当抓住机遇,迎接挑战,与时俱进,不断发展。我们党和政府应采取积极的措施,以适应形势的发展。关键词：新会计制度问题对策Abstract：Alongwiththenewaccountingsystemistheeconomicdevelopmentandchangesintheinternationalsituationandaconfidencetotakenewmeasures,whichisinlinewithChina'seconomicdevelopment,promotethefurtherdeepeningoftheeconomicsystem,promotingtheestablishmentofthesocialistmarketeconomicsystemandfurtherimproved.Sincetheaccountingsysteminthebuilding,boldlyfromtheinternationallyacceptedaccountingmethodsandaccountingstatements,sothatouraccountingsystemgraduallyconvergewithinternationalaccountingpractices,theinternationallyrecognizedandacceptedbytheaccountingprofession.ThisiscrucialinChina'sfurtheropeningup,China'seconomyintheinternationalcommunitytoplayapositiverole.Butintheprocessofimplementinganewaccountingsystem,thedomesticenvironmentforawiderangeofchallengesandopportunities,challengesandpressures,weshouldseizeopportunities,meetchallenges,advancewiththetimesandcontinuetodevelop.Ourpartyandthegovernmentshouldtakeactivemeasurestoadapttothedevelopingsituation.Keywords:newaccountingsystemresponse引言随着国外经济形新形势的发展,我国的新会计改革制度也随之面临着新的发展趋势。近二十年来,财政部对会计制度进行了重大改革,取得了一系列的成果,新会计制度的发布标志着我国会计核算制度走向成熟,也是我国会计改革的又一新高潮。它对规我国企业会计核算行为,真实、完整地反映我国的财务状况、经营成果和现金流量,提高经济单位的会计信息质量具有深远的意义。一、会计制度发展的状况会计是经济管理的重要组成部分,会计制度是重要的政府行政法规,是企业进行会计核算与监督的依据,是保证企业会计信息真实完整,保护资产安全,维护市场经济秩序的重要手段。它是现代企业制度的重要组成部分。通过建立健全企业部会计制度,加强企业部会计监督,可以使企业及时掌握经济信息,增强自我约束的能力,节约生产成本,增强赢利能力,控制经济过程,考核经济效果,预测经济前景,从而保证经济活动正常运行。我国新中国成立以来,实行计划经济,会计制度体系是从前联学习的,实施其间也结合我国具体实践及存在的问题有些小的修改。1979年——1992年,试图建立具有中国特色的会计体系,尝试是不成功的。改革开放以后,随着市场经济的发展,企业经营自主权不断扩大,经济联系日益复杂,资金来源多渠道,利益分配多元化,使会计制度与社会主义市场经济的运行机制极不适应,1993年7月1日以来,会计制度的改革拉开了序幕,使我国的会计制度进一步与国际化接轨,2000年12月29日,财政部正式发布《企业会计制度》<以下简称新会计制度>,并于2001年1月1日起暂在股份围实施。新会计制度的发布标志着我国会计核算制度走向成熟,也是我国会计改革的又一新高潮。它对规我国企业会计核算行为,真实、完整地反映企业的财务状况、经营成果和现金流量,提高企业的会计信息质量具有深远的意义。近几年来,财政部对会计制度进行了重大改革,这些改革的重大成果常常被称之为"新会计制度"。其实"会计"一词在人类历史上的出现已很久远,它是适应对社会再生产过程进行管理的需要而产生的,因而会计制度也随社会经济的发展而发展。在我国,有文字记载的会计始见于西周,《周礼》中对职掌国家会计的"司会"的职责中记有"司会掌邦之六典、八法、八则之贰以逆邦国都鄙官府之治。<1>以后随着生产力的逐步发展,手工业也逐渐发达,民间开始使用旧式簿记进行记录和核算,还谈不上会计制度。直到本世纪二十年代,我国的会计制度还是很落后,除了大型银行外采用新式会计的企业极少,工商界通用还是以前的旧式簿记。总之,我国的会计制度一直处于一种落后状态。近二十多年来我国一直努力对会计制度进行改革,"文化大革命"后,我国建成了独具特色的计划经济体制下的企业会计制度体系。为市场经济体制下企业会计制度的全面改革提供了有益的尝试。进入二十世纪九十年代后,随着我国市场取向的经济体制改革目标的明确,经济体制改革进程的加速,在我国确定建立社会主义市场经济体制目标、明确建立现代企业制度的改革背景下,我国在会计制度方面实施了以《企业会计准则》以及13个行业会计制度为主要容的会计制度改革,实现我国会计制度从计划经济模式向市场经济模式的转变和过渡。在具体改革容上,包括会计平衡公式的改革、具体会计处理方法的改革、会计报表体系的改革等方面,都大胆借鉴了国际会计惯例,基本上实现我国会计制度与国际会计惯例的接轨。这次会计制度改革的实施,为我国企业制度改革的顺利进行提供了良好的支持,为此后进行的以增值税为主要容的财税制度改革的顺利进行也提供了基础保证。使我国初步建立起了与社会主义市场经济体制相适应的企业会计制度体系,促进了经济体制改革的进一步深化,促进了社会主义市场经济体制的确立与进一步完善。由于在企业会计制度的建设中,大胆地借鉴国际通用的会计处理方法和会计报表体系,使我国会计制度逐步实现了与国际会计惯例的接轨,被国际会计界所认可和接受。这对于促进我国进一步对外开放,促进我国经济国际化发挥了积极的作用。二、新会计制度实施及与旧会计制度比较<一>新会计制度实施分析关于新会计制度,虽然已经实施多年,但是在学术界,对其真正的含义仍然有争议,在这里我们需要明确界定一下,以便研究。关于新会计制度的准确叫法应分为两种：一种是官方叫法,即新会计制度应称为新的"国家统一的会计核算制度"。另一种是学术界的叫法,新会计制度应称为"新会计核算制度体系"。新会计制度既包括具体的会计制度,也包括会计准则,还包括其它涉及会计核算的规章等。我们通常所说的"新会计制度"实际上的涵义与上述两种规叫法的涵是一致的,是上述两种叫法的简化,也是会计实务工作者的一种通俗叫法。以下为了讨论方便,我们继续用这个简化的名称。新会计制度包括的容有：一、新企业会计准则——具体准则系列。包括："关联方关系及其交易的披露"、"现金流量表"、"资产负债表日后事项"、"债务重组"、"收入"、"投资"、"建造合同"、"会计政策、会计估计变更和会计差错更正"、"非货币性交易"、"或有事项"、"无形资产"、"借款费用"、"租赁"、"中期财务报告"、"存货"、"固定资产"。二、新企业会计制度系列：包括《企业会计制度》、《金融企业会计制度》和《小企业会计制度》。<二>新旧会计制度比较与旧会计制度相比,其主要有以下几方面的重大变化：1、适用围不同。新会计制度是一种打破行业界限和经济成分界限的全国统一的企业行业会计核算制度,使不同行业的企业和不同经济成分的企业的会计信息口径一致,便于全国围不同行业之间、不同经济成分企业之间会计信息的对比分析和会总。旧制度是一种分行业和经济成分的会计制度,导致了不同行业,不同企业之间会计信息口径不一致而缺乏可比性。2、新会计制度补充了实质重于形式原则,并强调其重要地位。在会计核算中,可能会遇到一些经济实质与法律形式不相一致的事项,例如,融资租入的固定资产,在租期未满之前,从法律形式上讲,所有权并没有转移给承租人,但是从经济实质上讲,与该项固定资产相关的收益和风险已经转移给承租人,承租人实际上也能行使对该固定资产的控制权,因此承租人应该将其视同自有固定资产,一并计提折旧和大修理费用。以前的会计制度有此规定,但没有明确提出是遵循实质重于形式原则。遵循实质重于形式原则,体现对经济实质的尊重,能够保证会计核算信息与客观经济事实相符。随着经济的发展,经济现象越来越复杂,经济现现的表现形式也越来越多样化。会计核算比必须反映其经济事实,而不是简单的反映其经济形势。3、新会计制度扩大了减值准备的计提围,使资产价值更符合实际。企业的各项财产在取得时应当按照实际成本计量,这是历史成本原则的要求。新会计制度规定,如果各项财产发生减值,应当按规定计提相应的减值准备。这实际上是对历史成本原则进行的修正,意味着企业的资产可以按照现行市价、可变现净值或可收回价值计价,不再局限于历史成本。这项性原则的实施,有利于企业做出正确的经营决策,有利于保护投资者和债权人的利益,有利提高企业在市场上的竞争能力。但是企业不能乱用此项规定,进行投机活动。这项变化增加了计提固定资产、无形资产、在建工程减值准备的容,这些规定缩短了我国会计标准与国际会计准则和国际惯例的距离。4、新会计制度使谨慎性原则运用的更充分、更彻底。在我国,不少企业存在资产不实、利润虚增的现象。新会计制度充分体现了谨慎性原则,对那些不符合会计要素定义、不符合会计要素确认和计量的容进行了修改,这对于提高企业会计信息质量,尽可能地防止和避免企业虚盈实亏、短期行为等问题,无疑具有重要作用。同时对于存在的风险加以估计,是企业单位能在风险发生之前,化解风险,并且对风险的发生也起到了预警的作用,保护了企业的利益。另外,新会计制度改变了部分业务的会计处理方法与原准则,如：<1>现金的溢缺由过去的通过"其他应收款"或"其他应付款"科目改为通过"待处理财产损益"科目核算;<2>存货跌价损失准备的提取不再通过"存货跌价损失"科目核算,而是直接记入"管理费用———计提的存货跌价准备"科目;<3>对于无法支付的应付款项,转销时不再记入"营业外收入"科目,而是作为资本公积入账;<4>出售无形资产的收入或损失不再记入"其他业务收入"或"其他业务支出"科目,而是通过"营业外收入"或"营业外支出"科目核算,等等。同时也对一些会计基本要素概念的表述重新作了规,如：自唱、收入、负债等。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