摘 要：文章主要从实践出发，在理论角度对现行《企业会计制度》及具体会计准则若干问题进行探讨。随后，财政部规定：从2002年1月1日起，外商投资企执行《企业会计制度》。笔者在外商投资企业从事财务会计工作，担负起本企业新旧会计制度衔接工作，在实施过程中，对《企业会计制度》及具体会计准则的有关规定有些不同看法，现整理出来与业内人士一起探讨。旨在将对其不同理解、观点道出，与大家讨论，为我国财务会计的变革、与国际接轨尽微薄之力。
关键词: 折旧减值 债务重组 公允价值
Abstract: The main discussion is base on practice and theoretics about the “company ‘s accountant system” and some of material finance system.
The national company’ finance department are encouraged and put in practice the “company ‘s accountant system” which published by treasury department in 29 Dec.2000 (Finance [2000] 25 number) ,and put in practice in stock company’s provisionally. It is useful of our accounting that the “company‘s accountant system” break away from accounting’ bondage by planned economy. It’s great pace to socialistic market economy guide that after the “company‘s accountant system” published in 1 Jan.1997 and the “company‘s accountant system”, not evently mean coming another high tide of accounting innovation. There are 17-published-system
Up to the present, which have great effect and significance in managing our country’s financial affairs, reporting comprehensive company’s finance action, management result,cash flux, etc.
