外文翻譯---捷克共和國的新會計制度-會計審計-文庫吧在線文庫
【正文】 會計制度。 開始的會計制度的根本問題 具有 以下 疑問 ：它 應(yīng)該采用什么樣的會計 理念？ 盎格魯撒克遜會計制度 遵循“ 真實而公平地 ” 的原則。 一個新 制度系統(tǒng) 的特點 在于從 成本會計 到 財務(wù)會計 得轉(zhuǎn)變 。目前在市場經(jīng)濟(jì)中還沒有任何審計制度 比較下的實踐系統(tǒng)， 相反，只有一個會計檢查（修訂）系統(tǒng)。 這兩個目的之間的固有矛盾是顯而易見的。然而，計劃的損失幾乎總是通過一個補貼系統(tǒng)自動覆蓋。一元論的原則 7 （即對現(xiàn)實的統(tǒng)一看法）被嚴(yán)格應(yīng)用，同樣的結(jié)果已經(jīng)被顯示在財務(wù)會計和成本會計中。 財務(wù)報表的重要性是損益賬戶所賦予的，它并不為企業(yè)經(jīng)營活動做準(zhǔn)備但是滿足中央機(jī)關(guān)通過宏觀經(jīng)濟(jì)統(tǒng)計的需要。首先，會計在原則上并不是在一個企業(yè)或者其他實體（如機(jī)構(gòu)，組織）的管理處置手段，相反，它被要求履行中央計劃經(jīng)濟(jì)，如國家計委中央統(tǒng)計局，財政部，經(jīng)濟(jì)部（ 財務(wù)經(jīng)濟(jì)部委國民經(jīng)濟(jì)各分支機(jī)構(gòu) )。other organizationgs ( political parties, cultural and social movements) not undertaking economic activities. There is a special chart of accounts for banks and insurance panies. 3 The obligatory methodology for recording ?current? transactions ( arising during the monthly accounting period) in the financial accounting records (.?current accounting?) was issued. ?Current accounting?, in Czech terminology, refers to the pilation of the accounting record from the prime entry through to the entries in the ledger accounts. Sometimes alternative accounting treatments are permitted. 4 The system of financial statements was determined. The obligatory structures 4 for the balance sheet and the profit and loss account provide for two situations: the developed or expanded version for small enterprises. 5 A new regulation on the contents of the cash flow statement and the appendix to the financial statements has been issued recently. The cash flow statement is based on the standard proposed by the International Accounting Standards Committee (IASC) ( or on the USA SFAS 95 ). That is, taxation and return on capital are not shown as separate items, as proposed in the British version. At the very beginning of the preparation of the new accounting system the following fundamental question was asked: which of the basic accounting philosophies should be adopted? 1 The AngloSaxon accounting system embracing the principle of the ?true and fair view ?. 2 The German accounting system based on fulfilling, first of all, the legal requirements, in particular with respect to the taxation regulations (especially those for ine tax). 3 The French accounting system representing a promise between the AngloSaxon and German systems. The accounting academics supported the first approach. The requirement for adherence to the ?true and fair view? is even expressed in the Accounting Law 1991. On the other hand it was clear that, after forty years of the centralized setting of a detailed accounting methodology, it would be inconceivable not to have an obligatory chart of accounts and acpanying methodology. Although, until 1953, the Czech accounting system had been influenced by the German accounting system it was not chosen as a basis for the recent accounting reform. Instead the French system was selected. The most important argument for selecting the French system was that a relatively high proportion of the French economy had been nationalized, there had been required a centralized regulation of accounting and, for this reason, the plan ptable general had been introduced. The former Czechoslovak Federal Ministry of Finance was responsible for the preparation of the new accounting system. At that time this seemed to be the most acceptable approach. Now, after the introduction of the new system and the initial experience of its practical application, it appears that a set of fully centralized accounting standards has caused several problems. Some of these problems cannot be solved centra
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