吉林森林工业股份有限公司新旧会计准则衔接问题探讨
本站原创 论文中文摘要：2006年2月15日,财政部颁布了38项具体会计准则和1项基本准则,标志着中国白勺会计准则体系实现了与国际会计准则白勺趋同。新白勺会计准则体系已于2007年1月1日在我国上市公司开始实施。因此,作为上市公司,当务之急是如何做好新旧会计准则白勺衔接工作。此外,在2008年底之前,我国所有大中型国有企业也要执行这套新白勺会计准则体系。本文结合吉林森工股份有限公司(以下简称“森工股份”)新旧会计准则白勺衔接问题,具体讨论新会计准则白勺实施对上市公司财务状况和经营成果白勺影响、新旧会计准则衔接白勺实务操作,以及执行新会计准则过程中应当注意白勺问题等
Abstract（英文摘要）：www.328tibEt.cn In the 21st century, there is enormous change for the global economic, the relationship of the global economic is becoming more and more closer, the commercial competition is also very drastic, the enterprise is growing very fast, and the international business becomes much frequent increasingly. As a commercial language, accountant also needs a general rule, in order to meet this requirement, the international accountant rule committee established a uniform accountant language, and it is called International Accountant Rule. Under the urgency of the International Accountant Rule, more and more countries he changed there internal accountant rule to meet the international accountant rule. From the innovation and opening of 70s in China, our accountant rule has improved a lot to meet the International Rule. Especially on 15th Feb. 2006, our official financial department issued a basic rule and 38 pieces of concrete rules. It is an important step to close with the International Accountant Rule; it is a symbol of our state accountant rule. Our accountant system is made up of basic rules and concrete rules. On 30th Nov. 1992, the official financial department issued the《enterprise accountant rule》and the《general rule of enterprise financial》, and these rules must be brought to effect from 1st July 1993. It is an enormous act for us to meet the IAR. From then on our governmental financial department he made great effects to the accountant rules’research and establishment, and till Feb.2006, our country continually issued the enterprise accountant rule about the associated relationship and the indication of transacions These 16 pieces of concrete rules represent our national accounting pricinpals It is made up if 1 basic rule and 38 pieces of concrete general rules, it is the biggest improvement of our accountant from the innovation, and these rules must be carried out from 1st Jan. 2007 in the listed companies.In order to make the joint work of the accountant rules better and get a ooth transition of the enterprise accountant, the work must be carried on the practicality operation and organizations. As for the practicality operation, supposed that 1st Jan. 2006 is the first day of performing, and the balance sheet was made at the beginning of 2006. Carry a backward adjustment of the related accountant projects, future apply will be used for the left accountant projects. The backward adjustment projects include the long time share invest, investment real estate, intending liability , enterprise annual fund, stock payment, income tax infect, enterprise combination, financing and liability, other financial tools and pricing and hedging. Obviously, when make the balance sheet, backward adjustment for the related projects is a necessary step. So, backward adjustment for the related projects is becoming the first problem to settle. And secondly, basically on the balance sheet making, moreover, according to the operation notes, accountant notes of Jilin Sen compamy in 2006 and the regulation of the new rules, we will make a reconfirmation and measure of the operations in 2006, which means making the adjustment of the new and old rules better. This practicality operation is the core of the whole joint work, so it requires that the workers must study hard and understand the characteristics of the new accountant. Thirdly, based on the first and second steps, according to requirements of the tables in the <>, to make the financial report forms of 2006, and 2 separate compared rows to show the amount of the new rules and the present regulations.For the listed companies, the managements will be influenced by the new rules performing. Firstly, enterprise accountant policy and methods will be impacted, and further more, enterprise financial state will be influenced, for example, price calculate method of the inventory cancelled the last in first out method, long time share cancelled the investment margin, income tax cancelled tax payable rule, debt rule of the balance sheet take their places, fair price is mostly used in the capital calculation. The enterprises are influenced by this rule seriously. Secondly, new rule also has effect on the enterprises’management fruit. Because of the changing of accountant calculate, the profit of the enterprise will be impacted. As the performing of the new rules, the profit of the company will be much clearer, but it needs a presupposition, the requirement for the accountant workers will be much higher, or it will hard to get the supposed result. Thirdly, new rules also he significant influence on the company’s management department and accountant works. Before we he said this issued rule is the biggest improving of our accountant rules, so it has a full aspects influence. Of course, it has will impact on the enterprise management department and other workers. Firstly, it is on the mental, we he been used to the old accountant rule, we he never meet such big changing, and the transition time is also too short, it is a significant challenge for us to change the idea. For the technical operation, in order to make the adjustment better, we must take a lot of training and study, only the rules and apply instruction is not enough. We must combine this rules with the company’s actual instance, choose a adapt accountant policy form the new accountant rules.The ooth transition of the new accountant and old accountant rule is a system work, we must pay full attention and prepare in advance. If necessary, the inner control system should be adjusted. Fully understand the core idea is also very important. In my opinion, the most important focus of the new rules he 3 aspects, firstly, fair value using is the biggest characteristic; it is a symbol that our accountant rule closes with the international rules. Secondly, changes of the practicality challenge. Thirdly, new rule about the asset decreasement. Because these rules he significant influences on the company’s financial state, and also the difficulty is quite significant for the practicality challenge, the related workers need to study carefully.
论文关键词： 新会计准则体系；森工股份；财务状况；
Abstract（英文摘要）：www.328tibEt.cn In the 21st century, there is enormous change for the global economic, the relationship of the global economic is becoming more and more closer, the commercial competition is also very drastic, the enterprise is growing very fast, and the international business becomes much frequent increasingly. As a commercial language, accountant also needs a general rule, in order to meet this requirement, the international accountant rule committee established a uniform accountant language, and it is called International Accountant Rule. Under the urgency of the International Accountant Rule, more and more countries he changed there internal accountant rule to meet the international accountant rule. From the innovation and opening of 70s in China, our accountant rule has improved a lot to meet the International Rule. Especially on 15th Feb. 2006, our official financial department issued a basic rule and 38 pieces of concrete rules. It is an important step to close with the International Accountant Rule; it is a symbol of our state accountant rule. Our accountant system is made up of basic rules and concrete rules. On 30th Nov. 1992, the official financial department issued the《enterprise accountant rule》and the《general rule of enterprise financial》, and these rules must be brought to effect from 1st July 1993. It is an enormous act for us to meet the IAR. From then on our governmental financial department he made great effects to the accountant rules’research and establishment, and till Feb.2006, our country continually issued the enterprise accountant rule about the associated relationship and the indication of transacions These 16 pieces of concrete rules represent our national accounting pricinpals It is made up if 1 basic rule and 38 pieces of concrete general rules, it is the biggest improvement of our accountant from the innovation, and these rules must be carried out from 1st Jan. 2007 in the listed companies.In order to make the joint work of the accountant rules better and get a ooth transition of the enterprise accountant, the work must be carried on the practicality operation and organizations. As for the practicality operation, supposed that 1st Jan. 2006 is the first day of performing, and the balance sheet was made at the beginning of 2006. Carry a backward adjustment of the related accountant projects, future apply will be used for the left accountant projects. The backward adjustment projects include the long time share invest, investment real estate, intending liability , enterprise annual fund, stock payment, income tax infect, enterprise combination, financing and liability, other financial tools and pricing and hedging. Obviously, when make the balance sheet, backward adjustment for the related projects is a necessary step. So, backward adjustment for the related projects is becoming the first problem to settle. And secondly, basically on the balance sheet making, moreover, according to the operation notes, accountant notes of Jilin Sen compamy in 2006 and the regulation of the new rules, we will make a reconfirmation and measure of the operations in 2006, which means making the adjustment of the new and old rules better. This practicality operation is the core of the whole joint work, so it requires that the workers must study hard and understand the characteristics of the new accountant. Thirdly, based on the first and second steps, according to requirements of the tables in the <>, to make the financial report forms of 2006, and 2 separate compared rows to show the amount of the new rules and the present regulations.For the listed companies, the managements will be influenced by the new rules performing. Firstly, enterprise accountant policy and methods will be impacted, and further more, enterprise financial state will be influenced, for example, price calculate method of the inventory cancelled the last in first out method, long time share cancelled the investment margin, income tax cancelled tax payable rule, debt rule of the balance sheet take their places, fair price is mostly used in the capital calculation. The enterprises are influenced by this rule seriously. Secondly, new rule also has effect on the enterprises’management fruit. Because of the changing of accountant calculate, the profit of the enterprise will be impacted. As the performing of the new rules, the profit of the company will be much clearer, but it needs a presupposition, the requirement for the accountant workers will be much higher, or it will hard to get the supposed result. Thirdly, new rules also he significant influence on the company’s management department and accountant works. Before we he said this issued rule is the biggest improving of our accountant rules, so it has a full aspects influence. Of course, it has will impact on the enterprise management department and other workers. Firstly, it is on the mental, we he been used to the old accountant rule, we he never meet such big changing, and the transition time is also too short, it is a significant challenge for us to change the idea. For the technical operation, in order to make the adjustment better, we must take a lot of training and study, only the rules and apply instruction is not enough. We must combine this rules with the company’s actual instance, choose a adapt accountant policy form the new accountant rules.The ooth transition of the new accountant and old accountant rule is a system work, we must pay full attention and prepare in advance. If necessary, the inner control system should be adjusted. Fully understand the core idea is also very important. In my opinion, the most important focus of the new rules he 3 aspects, firstly, fair value using is the biggest characteristic; it is a symbol that our accountant rule closes with the international rules. Secondly, changes of the practicality challenge. Thirdly, new rule about the asset decreasement. Because these rules he significant influences on the company’s financial state, and also the difficulty is quite significant for the practicality challenge, the related workers need to study carefully.
论文关键词： 新会计准则体系；森工股份；财务状况；