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一、从《企业会计制度》的特征看审计的变化《企业会计制度》是在《企业财务会计报告条例》的统驭下,在《股份有限公司会计制度》和已经发布的10个具体会计准则的基础上,结合股份有限公司执行会计制度和具体准则中的问题,按照会计要素的定义和会计国际化的要求,予以完善后制定的。该制度所具备的如下特征对注册会计师审计具有重要的现实意义: 1、统一性原则。《企业会计制度》(除金融、保险企业和非对外筹资、经营规模较小的企业外)不再以行业划分为标志,而由会计核算一般规定、会计科目及其运用、财务会计报告的编制等内容组成。对于不同行业的企业,其所适用的会计核算制度即为《企业会计制度》及随后将发布的体现行业特点的具体核算办法。由此,初步形成了具有中国特色的、统一的会计核算制度体系。
First, from the “enterprise accounting system” to see the characteristics of audit changes “Enterprise Accounting System” is the “Enterprise Financial Accounting Report Regulations” under the control of the “Accounting System Co., Ltd.” and has issued 10 specific accounting standards Based on the combination of the implementation of the accounting company and the specific guidelines of the issue, in accordance with the definition of accounting elements and accounting international requirements, to be developed after the completion of. The system has the following characteristics of the CPA audit has important practical significance: 1, the principle of unity. The “Accounting System for Business Enterprises” (except for financial and insurance enterprises and non-foreign-funded enterprises with a relatively small scale of operation) is no longer marked by industry classification but consists of general accounting rules, accounting subjects and their application, and preparation of financial and accounting reports And other content. For enterprises in different industries, the applicable accounting system is the “Accounting System for Business Enterprises” and the specific accounting method that will be subsequently released to reflect the characteristics of the industry. As a result, a unified accounting system with Chinese characteristics has been initially formed.