accountinginchina中国会计教学讲义.ppt

* Content Layouts Accounting in China List: Accounting regulation and enforcement Financial reporting Accounting measurements 4 1 2 3 The history of china accounting The history of china accounting Representative figure The young Confucius(551to479B.C) was a manager of warehourses (“委吏”,用现在的话讲,就是主管过仓库会计),and his writings mention that the job included proper accounting—keeping the records of receipts and disbursements up-to-date. “孔子尝为委吏矣，曰，‘会计当而已矣。’尝为乘田矣，曰， ‘牛羊茁壮长而已矣。’ Modern accounting Before the reform and opening-up policy Text in here 改革开放以前，我国的会计模式是在高度集中统一的计划经济体制下，为克服建国初期国民经济困难局面，借鉴前苏联的经验而制定的，该会计模式以企业和预算会计制度的拟定、实施、决算编审为主要内容。 Before the reform and opening-up policy 1949- 1952 年是我国会计制度的初创期，1953-1957 年是我国会计核算制度的全盘苏化期，1958-1978 年是我国会计核算制度与苏式会计的决裂期，大跃进将会计报表大大简化，文化大革命使会计核算制度名存实亡。 After The Third Plenary Session of the 11th Central Committee of the Communist 《Accounting law》 《Accounting standards for enterprises》 《Enterprise accounting system》 1985 年1 月21 日第六届全国人民代表大会第九次会议通过 1993 年12 月和1999 年10 月还进行过两次修订。 财政部于1992 年11 月30 日发布,同时，还陆续颁布了13 个行业的会计制度和10 个行业的财务制度（即“两则两制”）。 2000 年12 月29 日财政部公布，2006 年2 月15 日，财政部又公布了一项基本会计准则和38 项具体会计准则。 The international china accounting Chinese characteristics Modify the goal of financial accounting report based on the international accounting principle Promote the communication with more international accounting organizations Accounting regulation and enforcement Accounting Regulation professional accounting organizations Accounting Regulation in 1992 before 1992 1.to hamonize domestic accounting practices. 2.existing practices were incompatible with international practice and unsuited for market-oriented economy replaced the more than 40 uniform accounting systems mentioned previously with 13 industry-based and two ownership-based accounting systems. 13 industry-based and two ownership-based accounting systems after 1992 The ministry of the finance first issued Accounting Standards for Business Enterprises (ASBE). In 2