对《企业会计制度》的几点看法

Views on Enterprise Accounting Regulations

2000年12月财政部印发的《企业会计制度》在贯彻“可比性”、“稳健性”等会计原则方面有重大进展。但是,它在合理计提资产减值准备的操作、简化现金流量表列示项目以及土地使用权会计处理方法等方面尚有欠缺,有待进一步探讨。

The Regulations on Enterprise Accounting issued by the Ministry of Finance in December 2000 has improved existing accounting principles in regards to comparability and consistency. However, the Regulationsis still inadequate in areas such as implementation of reasonable provisions for asset depreciation,simplification in the listing of items in a cash flow statement,and the accounting method for the right of use of land.