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■为了规范金融企业会计核算工作,提高会计信息质量,财政部于2001年11月27日颁布了新的《金融企业会计制度》(以下简称新制度),要求从2002年1月1日起暂在上市的金融企业范围内实施,同时也鼓励其他股份制金融企业实施。与财政部1993年3月17日颁布的《金融企业会计制度》(以下简称旧制度)相比,新制度明确提出了会计核算基本原则,对金融企业的资产内涵重新进行了定义,注重对或有事项和关联方关系及交易的披露,强调财务会计报告中会计报表附注的说明,更加遵循谨慎性原则。
■ In order to standardize the accounting work of financial enterprises and improve the quality of accounting information, the Ministry of Finance promulgated a new “Accounting System for Financial Enterprises” (hereinafter referred to as “the new system”) on November 27, 2001 for a period of time starting from January 1, 2002 In the listed financial enterprises within the scope of implementation, but also encourage other joint-stock financial enterprises to implement. Compared with the “Accounting System for Financial Enterprises” (hereinafter referred to as “the old system”) promulgated by the Ministry of Finance on March 17, 1993, the new system clearly sets forth the basic principles of accounting and redefines the connotation of the assets of financial enterprises, focusing on Matters relating to related parties and the disclosure of transactions, emphasizing the notes to the financial statements of accounting statements, more to follow the principle of prudence.