试评新企业会计制度

On the New Accounting System of Enterprises

新企业会计制度规范了我国企业会计核算行为,真实完整地反映企业的财务状况、经营成果和现金流量。但也存在内容复杂、过多地采用多借多贷的会计分录、现金流量表的简化对企业不十分有利等等一系列问题,这些问题都有待我们进一步研究。

The new accounting system of the enterprises has standardized the action of the business accounting of the enterprises in our country, so it has shown us the state of the enterprise financial affairs, management results and cash flow truly and compeletcly. However, there exist some problems, such as too many complicated contentsf too many adopted financial separate records on more borrowing and more loaning, the sitnplified list of the cash flow, which are not quite advantageous to enterprises. It is necessary for us to discuss the problems further.