建立现代企业制度与会计改革（Establishment of modern enterprise system and accounting reform）

1、建立现代企业制度与会计改革（Establishment of modern enterprise system and accounting reform）Establishment of modern enterprise system and accounting reformThe two most basic principles that must be followed in the establishment of a modern enterprise system are the principle of property independence and the princ

2、iple of limited liability.The other principles of enterprise legal person stem from these two basic principles, and deepen the accounting reform and perfect the accounting theory,It is also closely related to these two cardinal principles. This article intends to establish the modern enterprise syst

3、em on the impact of the accounting systemAnd the adaptation of accounting to the needs of modern enterprise system reform should be discussed DI. establishing a modern enterprise system and the quality requirements of accounting informationUnder the planned economy system, the government departments

4、 are the only users of accounting. The accounting letter provided by the enterpriseInterest is mainly for political planning, rational allocation of resources services. Accounting to monitor national plansBehavioral purpose. The accounting information is reported to the higher level from the grass-r

5、oots enterprises to the government departments, and is in a vertical flow pattern.At the same time, the three major accounting systems under the planned economic system, the foreign-invested enterprises accounting system, sharesThe coexistence of a business enterprise accounting system, industrial e

6、nterprise accounting system, the accounting in China appeared a situation of tripartite confrontation.Situation, and there is a big gap in dealing with the same matters. Provision for bad debt provision, estimated inventoryLiquidation losses, the use of equity method of investment, and so on. In add

7、ition, the main body of the market is the state, not the marketEnterprises, resulting in accounting information in horizontal enterprises, between different industries are closed, so that enterprises to provideThe quality of accounting information is not significant, and even does not have some qual

8、ity characteristics. Under the market economy system, constructionThe establishment of a modern enterprise system, enterprises enjoy enormous autonomy in production and operation, the asset allocation of enterprises, product production,Sales, pricing and other major production and management decisio

9、ns are made by enterprises according to market supply and demand and production and operation of enterprisesThe actual development of the exhibition has been carried out independently, and the enterprise has become the main part of the market competition and the main body of social resources allocat

10、ion, and it is necessary to understandOperating and financial conditions in the industry and even in different industries. The flow of accounting information has changed from the past to the pastThe main pattern of flow to the grid is horizontal flow, while the accounting information is closedPublic

11、. It is precisely because of the horizontal flow and openness of accounting information, that is, the quality characteristics of accounting informationRequirements, China has formulated the enterprise accounting standards, such as: objectivity, relevance, comparability, consistentThe principle of se

12、x, timeliness and clarity is that accounting information should be characterized by quality characteristics. QuasiThese principles should be put into the practice of accounting, but depend on the establishment of modern enterprise system.For the business of shareholders and potential investors, cred

13、itors, loans, banks and other financial institutions and enterprisesManagers provide information about the profitability of the company, the flow of funds, the ability to repay, the status of capital preservation and investmentAccounting information, such as remuneration, has become the main objecti

14、ve of modern enterprises. Therefore, the essential elements of accounting information quality haveComprehensiveness, that is, all the quality elements can be fully reflected, but also requires the quality of accounting information elements have phaseOnly by doing so can we provide accurate basis for

15、 enterprise decision making.With the establishment of the modern enterprise system and the further perfection of the market economic system, the accounting information of enterprises is becoming more and more popularCivilized, the quality of accounting information submitted by enterprises will be mo

16、re stringent, in addition to enterprise accounting must be in accordance withAccording to the relevant laws and regulations, the relevant and reliable accounting information is provided outside the enterpriseAccounting information (financial reports) must also be examined and verified by the Chinese

17、 CPA to ensure its fairness,Authenticity and legitimacy, therefore, improve the accounting forms of certified public accountants and accounting firms as the main formThe social monitoring and evaluation system of quality and interest has become a necessary requirement for the establishment of a mode

18、rn enterprise system and the development of market economy.Two, the establishment of modern enterprise system and the recognition of capital preservationLoss of state-owned assets,Fundamentally, it is rooted in the old economic system and its derivative state-owned assets management bodySystem. In o

19、rder to establish a socialist market economic system, we must rapidly establish corresponding countries that can effectively organize and operateAsset management system. In order to straighten out the relationship between the state and the enterprises, the establishment of the state-owned enterprise

20、s is the firstOn behalf of the enterprise system, the system foundation of the state-owned assets management should be created, and the loss and protection of the state-owned assets should be fundamentally solvedValue added problem. Capital preservation is the key to asset preservation. Internationa

21、l accounting standards on capital preservationTwo concepts are put forward: one is the preservation of financial capital, also called nominal capital preservation; the two is physical capital preservation.In the case of financial capital preservation, operating revenue is accounted for by the curren

22、t purchasing power, and the cost and expense incurredThe measurement of the purchasing power of the preceding currency, that is, profit and loss by historical cost accounting, when the price remains unchanged, i.e., the value of the currency is notUnder the premise of change, financial capital prese

23、rvation is the actual meaning of capital preservation. But when prices have risen considerably,Financial preservation cannot continue to sustain the simple reproduction process. Capital preservation at this time is only nominalCapital preservation. Representatives of public property rights are not c

24、oncerned about the value and value of assets as private enterprises do. Therefore IThe essence of capital preservation is nominal capital preservation. In the accounting reform, inventories were laid out in view of the situationAn accelerated old method of cost - adjusted LIFO and amortization of fi

25、xed assets to offset partial effects of inflation.The establishment of a modern enterprise system, the scale of enterprise capital has become a measure of enterprise standards, the external interest groupsInterests are not consistent, so enterprises should have the consciousness of physical capital

26、preservation. Physical capital preservation is a change in pricesUnder the support of this concept, the profits and losses of an enterprise are deducted from the current periodAfter the owners allocation and the owners contribution, the enterprises physical output capacity at the end of the period m

27、ust be greater than the initial physical production capacityStrength is what makes a profit. Therefore, in order to achieve physical capital preservation, the measurement base of current cost must be adoptedBecause our countrys inflation is relatively moderate, has not achieved the malignant expansi

28、on, simultaneously suffers the cost and the benefit and accountantIt is not appropriate to adopt price change accounting at the present cost measurement base on the restriction of the quality of our staffProvide accounting information. But it does not preclude the application of the theory and metho

29、d of price change accounting in the provision of accounting informationThe lack of capital compensation caused by changes in prices.As the price increase is objective, Chinas capital preservation can only be nominal capital preservation - not onlyRelated to accounting information related issues, but

30、 also related to the owners of the rights and interests of this series of problemsBecause of the establishment of the modern enterprise system, how to keep nominal capital close to the object under the current accounting system?Does capital preservation truly reflect the financial status and financi

31、al results of enterprises and serve the purpose of establishing a modern enterprise system?Usually there are two subjects in the relevant subjects. For example, according to the general index of price change, the capital compensation is notSufficient part, in the capital surplus and undistributed pr

32、ofits, may be subject to two subjects, the capital compensationFunds shall be used as supplementary supplementary accounts of paid in capital, while consolidated financial statements shall be collected at the same timeUnder this item and shall be explained in the attached schedule. Thus, the preserv

33、ation of nominal capital into physical capital preservation willThe quality of the information is guaranteed. The rights and interests of the owner of the property have also been preserved. At the same time, for undistributed profitsThe capital compensation fund under the embellish item can not be d

34、istributed as profit, but should be maintained simplySources of capital for reproduction.Three, 5, see the establishment of enterprise tax system and tax accountingTax accounting is based on the current tax mana principle, according to the relevant data of financial accounting (if necessary, accordi

35、ng to law)Calculate and supervise the tax capital movement of the enterprise (tax formation, calculation, payment and refund)Et al.). We should conscientiously fulfill the duty of tax payment, fully enjoy tax benefits, carry out tax planning in a comprehensive way and serve the interests of enterpri

36、sesWu.Tax accounting is a branch of financial accounting, the two closely linked, accounting, the amount of taxation through accountingAccounting reflects the tax basis at the same time also depends on the information provided by the accountant. And when the accountant provides the basis for taxIn a

37、ccordance with the tax basis stipulated in the tax law, the financial accounting is consistent with the content reflected in the tax accountingThere is no such thing as tax accounting because it includes the content of the tax in financial accounting.Our government has always regarded the government

38、 departments as the only users of financial statements. The state is the main body and the enterpriseThere are those who are, therefore, from both macro and micro perspectives, laws are formulated from the point of view of the state, so as to protect the interests of the stateInterests are not infri

39、nged, safety and integrity and protection of state-owned assets and the taxes paid in full. Maintained by the state and enterprisesInterest is consistent, therefore, tax accounting is included in financial accounting and does not need to be reflected separately. With the Chinese ClassicsWith the sus

40、tained and rapid development of economy and its transformation to the socialist market economy, the establishment of a modern enterprise system is bound to come outThe present government departments have made income from many new enterprises, thus making the tax law and the accounting system existA

41、certain degree of deviation has formed the causes of tax accounting.First of all, under the modern enterprise system, because of the diversification of investors, investors are accommodated in all walks of lifeIt includes cross department, cross ownership and trans industry, which is authorized by t

42、he government or authorized by the government,Cross regional capital owners, national government departments can only enjoy the status of investors or State-owned Assets ManagersBenefit from assets, participation in major decisions and the right to select managers and other owners, instead of direct

43、ly interfering with the businessProduction and management activities, the country is no longer the main body of the market, it was replaced by enterprises. This is the tax accountantThe direct cause of life. As the main body of the market, enterprises must consider how to protect investment from a m

44、icro perspectiveRights of persons. Expand the scale of enterprise production, so that enterprises in an invincible position in the market competition, so as to achieve the enterpriseThe purpose of maintaining and increasing the value of the capital of an industry is that the accounting required by i

45、t must be based on the accounting standards and be sufficientThe companys financial position and financial results. However, the formulation of the tax law is in the states position, macroRegulate the interests of all sides. Therefore, it is difficult for the interests of the state and the enterpris

46、es to reflect the tax law requirements and guarantee taxes uniformlyThe unity and seriousness of the law, enterprises must pay tax on the basis of the tax law. Arise from thisTax accounting is a deviation from the tax basis of the tax law, so tax accounting follows both the accounting principle and

47、the accounting principleAn accounting procedure required by the current tax law. The establishment of tax accounting is the inevitable trend of the development of market economy.Secondly, the dual status of the state and the different roles of different identities are another cause of tax accounting

48、.The property independence principle of modern enterprise system shows that the enterprise legal person owns the legal person property right and determines the property right of the legal personThe precondition is the separation of the ownership of investors and the legal persons property right. Straighten out the relationship bet