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一、外汇业务会计问题研究的必要性与会同志认为:研究外汇业务会计问题既是我国经济体制改革、外汇体制改革和会计改革的需要,也是这种改革带来的必然结果。随着改革开放,我国有外汇业务的企业越来越多,然而我国国营企业的会计制度中没有对外汇业务的会计处理作出具体规定,在中外合资企业中,虽然1985年公布了《中外合资经营企业会计制度》,1987年颁布了《中外合资经营企业外币业务会计处理的补充规定》,但随着对外开放政策的不断深入和外商投资企业经营环境的不断变化,这些制度和规定在某些方面显得不够齐全,不够详细,加上实务处理中有许多方法,使外汇业务会计在实践中存在许多问题。另外,我国制定的外币折算方法是以严格的外汇管理体制和汇率基本稳定为前提的,完全不同于西方通行的会计惯例。然而,我国也允许外汇的相互调剂,外汇调剂中心的开辟,使汇率出现了双轨制,加上近几年来人民币
I. Necessity of Research on Accounting Issues in Foreign Exchange Businesses Comrades believe that the study of foreign exchange accounting issues is not only the need for China’s economic system reform, foreign exchange system reform, and accounting reform, but also the inevitable result of this reform. With the reform and opening up, there are more and more enterprises with foreign exchange businesses in China. However, there is no specific provision for the accounting treatment of foreign exchange businesses in the accounting system of China’s state-owned enterprises. In the Sino-foreign joint ventures, although Sino-foreign joint ventures were announced in 1985, The Accounting System for Business Enterprises, which promulgated the “Supplementary Provisions on the Accounting Treatment of Foreign Currency Business of Chinese-foreign Equity Joint Ventures” in 1987, but with the continuous deepening of the opening-up policy and the continuous changes in the operating environment of foreign-invested enterprises, these systems and regulations are in some respects It is not complete enough, not detailed enough, plus there are many ways to deal with the practice, so that there are many problems in the practice of foreign exchange accounting. In addition, the foreign currency translation method formulated by China is based on the premise of a strict foreign exchange management system and the basic stability of the exchange rate, which is totally different from the prevailing accounting practice in the West. However, China also allows mutual adjustment of foreign exchange, the opening up of foreign exchange adjustment centers, the exchange rate appears a dual-track system, plus RMB in recent years