企业集团内部会计核算办法设计探讨（Discussion on Design of internal accounting method in Enterprise Group）.doc

企业集团内部会计核算办法设计探讨（Discussion on Design of internal accounting method in Enterprise Group） In December 2000, the Ministry of Finance promulgated the enterprise accounting system in listed companies (2001) and foreign investors Investment enterprises (2002) were implemented, and gradually implemented into the financial work of state-owned enterprises. February 2006, The Ministry of finance has issued a new enterprise accounting standards system, and will be listed in the listed companies in January 1, 2007 Within the execution, while encouraging other enterprises to implement. Based on the enterprise group, this paper studies its internal accounting core The basic principles that should be followed in the design of the method are discussed, and the overall framework and key difficulties of the design are discussed. I. The principles to be followed in the design of accounting methods within the enterprise group (1) the principle of legality In accordance with the provisions of the accounting law, China has adopted a unified accounting system. Therefore, the enterprise is in the design When accounting methods are adopted, the provisions of the accounting law must be taken into full consideration, and they should be consistent with the National Unification Council Requirements of the system, in violation of the relevant laws and regulations of the premise, combined with the specific circumstances of the enterprise, formulate appropriate Accounting methods for the enterprise. (two) operability principle Internal accounting methods should be closely related to the daily accounting practices Comprehensive and specific. To some extent, it is a refinement of the national unified accounting system, so it is the case for In the national financial laws and regulations can choose the accounting policy, should make explicit provision, make enterprise accounting process All aspects of rule-based, in order to facilitate grass-roots financial personnel, the actual operation. (three) p