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Jingdong book

企业会计准则的有效实施与特殊原始凭证的规范化

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企业会计准则的有效实施与特殊原始凭证的规范化

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2006年,顺应中国市场经济发展对会计工作提出的新要求,中华人民共和国财政部颁布了包括1项基本准则、38项具体准则和应用指南在内的企业会计准则体系,这是中国会计史上具有里程碑意义的一件大事。 新的企业会计准则发布后,如何有效地实施就成为一个迫切需要思考的问题。《企业会计准则的有效实施与特殊原始凭证的规范化》提出,为了新会计准则的有效实施,需要对特殊原始凭证进行规范,并探讨了如何规范特殊原始凭证,另外,还分析了有效实施新会计准则需要完善的环境条件。 《企业会计准则的有效实施与特殊原始凭证的规范化》的基本思路及主要内容如下:第一部分:会计基本理论与新企业会计准则。第二部分:新企业会计准则与特殊原始凭证。第三部分:特殊原始凭证的规范化。第四部分:对企业会计实务中的特殊原始凭证实例进行分析点评。第五部分:企业会计准则的有效实施需要完善的环境条件。
Catalogue

第一部分 会计基本理论与新企业会计准则
一、会计基本理论与《企业会计准则——基本准则》
二、决策有用观在具体会计准则中的体现

第二部分 新企业会计准则与特殊原始凭证
一、新会计准则下会计信息的可靠性问题
二、原始凭证的定义及特殊原始凭证的界定
三、特殊原始凭证的分类及其在会计工作中的运用

第三部分 特殊原始凭证的规范化
一、规范特殊原始凭证的重要意义
二、规范特殊原始凭证的具体设想
三、为规范特殊原始凭证而需要的保证措施

第四部分 特殊原始凭证案例分析
一、案例资料
二、分析点评

第五部分 企业会计准则的有效实施需要完善的环境条件
一、企业外部的环境条件
二、企业内部的环境条件
参考文献
Book Abstract

(一)各项资产期末减值的确认与计量
对下述各项资产减值的确认与计量,使反映的会计信息有助于评估企业现时价值和未来价值,但对这些资产减值的确认与计量,不仅旨在提高会计信息的相关性,而且维护恰当的谨慎性,因为对这些资产的升值没有进行确认与计量。
1.对存货和消耗性生物资产期末减值的确认和计量
《企业会计准则第1号——存货》规定,资产负债表日,存货应当按照成本与可变现净值孰低计量。可变现净值的特征表现为存货的预计未来净现金流量。存货成本高于其可变现净值的,应当计提存货跌价准备,计人当期损益。《企业会计准则第5号——生物资产》规定,企业至少应当于每年年度终了对消耗性生物资产进行检查,有确凿证据表明由于遭受自然灾害:病虫害、动物疫病侵袭或市场需求变化等原因,使消耗性生物资产的可变现净值低于其账面价值的,应当按照可变现净值低于账面价值的差额,计提生物资产跌价准备,并计人当期损益。可变现净值按照《企业会计准则第1号——存货》确定。《企业会计准则第l号——存货》规定了产成品、商品和用于出售的材料等不同存货可变现净值的确定,并规定企业应当以取得的确凿证据为基础计算确定存货的可变现净值。对确凿证据的要求可提高会计信息的可靠性。
Introduction

2006年,顺应中国市场经济发展对会计工作提出的新要求,中华人民共和国财政部颁布了包括1项基本准则、38项具体准则和应用指南在内的企业会计准则体系,这是中国会计史上具有里程碑意义的一件大事。 新的企业会计准则发布后,如何有效地实施就成为一个迫切需要思考的问题。本书提出,为了新会计准则的有效实施,需要对特殊原始凭证进行规范,并探讨了如何规范特殊原始凭证,另外,还分析了有效实施新会计准则需要完善的环境条件。

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