【正文】 ise would receive higher planned targets for the following periods. The adverse consequences for the enterprise, in terms of reduced bonuses and reduced entitlement to other benefits, could be substantial. Therefore there was a tendency to disclose only a close fulfillment of the plan in the financial and statistical statements. Again, the financial and statistical data became subjected to ?manipulation?. The effect of the ?manipulation? of the content of the accounting records was selfevident. The management of the enterprise could not use the ?official? accounting information. However, realistic data were required by the enterprise management for control and decision making purposes. Enterprise managers created their own personal and private information systems. The situation with respect to auditing, among other things, made possible such a development. 3 Fourth, the accounting data was considered to be secret and the financial statements were not published. There was no system of auditing parable to the practice established in market economies. Instead, there was only a system of accounting inspection (revise). However, the accounting inspection was not carried out by specialized independent auditors. It was undertaken by the accountants of enterprises in various branches of the economy, or other organizations of control, seconded to some other enterprise for the purpose. The accounting inspection was very superficial. The reason was selfevident: any accountant, making an accounting inspection in some other enterprise, was aware that the accountant of the inspected enterprise at a future data could make an inspection in his, or her, enterprise. Therefore, and step by step, accounting inspection degraded to a system of ?mutual solidarity?. BASIC FEATURES OF THE NEW ACCOUNTING SYSTEM After a short transitional period (199092) a new accounting system was introduced on 1 January 1993. It has been conceived as a system suited to the market economy. A feature of the new system is that only when subject to transfer from the cost (?internal?) accounting records to the financial accounting records. As far as the standardization of financial accounting is concerned is concerned the basic structure is as follow: 1 The Accounting Law 1991 established the basic accounting principles. It is foreseen that its amendment will be prepared in1996 or 1997 ( i,e. after having acquired practical experience with the operation of the new system ). 2 Three basic charts of accounts have been published. These are intended for: they were relevant to the functioning of the centralized system of financing. Features of system were: a uniform chart of accounts, designed centrally and obligatory for all profit making enterprises and other economic entities. A separate and obligatory chart of accounts was prepared for nonprofit seeking entities。the absence of bankruptcy(for all practical purposes)。nonprofit seeking organizations。這些差異在向市場(chǎng)經(jīng)濟(jì)過渡的方向和程度上有一定意義。報(bào)告周期有不同的長(zhǎng)度，例如，損益表按月提交給中央而資產(chǎn)負(fù)債表半年提交一次，其他的報(bào)表則按季度或者年度提交一次。資產(chǎn)負(fù)債表的另一面（資本和負(fù)債）有一個(gè)尤其閉塞的信息內(nèi)容。同樣的，外貿(mào)價(jià)格體系則自成一體。財(cái)務(wù)報(bào)表： 被用來作為一種本期計(jì)劃目標(biāo)的實(shí)現(xiàn)控制工具 。 在這種系統(tǒng)下審計(jì)使 這樣的發(fā)展成為可能。 新會(huì)計(jì)制度 的基本特征 經(jīng)過短暫的過渡時(shí)期（ 199092）一個(gè)新的會(huì)計(jì)制度 在 1993 年 1 月 1 日推出。 現(xiàn)金流量表的編制 是根據(jù)國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)（ IASC）提出（或在美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則第 95）的標(biāo)準(zhǔn)。 盡管 直到 1953 年法國(guó)的制度被選中，捷克的會(huì)計(jì)制度 受 德國(guó)會(huì)計(jì)制度的影響 而沒有成 為 如今的 一個(gè)會(huì)計(jì)改革的基礎(chǔ) 。因此， 1991 年 會(huì)計(jì)法宣布的指導(dǎo)原則是 “ 真實(shí)而公平 ” 。