新准则环境下的特殊原始凭证及其规范化探讨

Research on the Special Original Document and its Standardization under new Accounting Standards environment

我国实施新会计准则所带来的影响是广泛而深远的,也必将影响会计基础工作。我们认为,当前的重要问题之一即为新环境下作为确认、计量基础的特殊原始凭证及其规范化。因此,本文对新会计准则下的特殊原始凭证问题进行探讨。本文在提出问题后,首先对特殊原始凭证在企业中的运用进行了探讨;以此为基础,提出了规范特殊原始凭证的设想,并探讨了实施此项工作的保证措施。

The implication of implementing new accounting standards in China is overwhelming,which will no doubt impact the basis of daily accounting work.It is our opinion that one of the vital issues that have to be dealt with urgently is the original document related to measurement bases and its standardization under the new environment.As a result,the Paper specifically investigates special original document under new accounting standards.The Paper raises the issue,analyzes the important implications of the standardization of special original document and categories the special original document.Based on these analyses,the Paper puts forward views for standardizing special original document and discusses measures to ensure the implementation of this important task.