【正文】 因此， 1991 年 會(huì)計(jì)法宣布的指導(dǎo)原則是 “ 真實(shí)而公平 ” 。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)。 新會(huì)計(jì)制度 的基本特征 經(jīng)過(guò)短暫的過(guò)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。財(cái)務(wù)報(bào)表： 被用來(lái)作為一種本期計(jì)劃目標(biāo)的實(shí)現(xiàn)控制工具 。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。這些差異在向市場(chǎng)經(jīng)濟(jì)過(guò)渡的方向和程度上有一定意義。the absence of bankruptcy(for all practical purposes)。 they were relevant to the functioning of the centralized system of financing. Features of system were: 第三 ， 提供一些可能 在未來(lái) 成為重要發(fā)展趨勢(shì)的 指示 。損益賬戶被作為計(jì)算宏觀經(jīng)濟(jì)指標(biāo)的理論依據(jù)，如國(guó)民生產(chǎn)、國(guó)民收入等。 社會(huì)固定資產(chǎn)投資幾乎完全由中央控制。 會(huì)計(jì)檢查是非常膚淺的。 在財(cái)務(wù)會(huì)計(jì)報(bào)告中 記錄 “ 當(dāng)前 ” 強(qiáng)制性交易方法（即在每月的會(huì)計(jì)期間出現(xiàn) ）“ 現(xiàn)行會(huì)計(jì) ” 在捷克術(shù)語(yǔ) 中 ，是指通過(guò)的分類(lèi)賬戶編制的會(huì)計(jì)記錄的主要項(xiàng)目 ， 有時(shí)候 ，允許 可供選擇的會(huì)計(jì)處理 方式 。因此， 財(cái)政運(yùn)轉(zhuǎn) 在半政府機(jī)構(gòu)的創(chuàng)建發(fā)展中 有一定的 廣泛基礎(chǔ)。 然而，該中心的設(shè)立體現(xiàn)了規(guī)范的會(huì)計(jì)方法，在實(shí)踐中，對(duì) “ 真實(shí)而公平 ”的原則并不總是遵循事實(shí)。 德國(guó)會(huì)計(jì)制度 以現(xiàn)實(shí)為 基礎(chǔ)，首先， 是 法律規(guī)定，特別是關(guān)于稅收的規(guī)定（ 由其 是所得稅）。 對(duì)于 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)化 所 關(guān)心的 問(wèn)題 基本結(jié)構(gòu)如下 ： 會(huì)計(jì)法 與 1991 年確定會(huì)計(jì) 基本 原則 。如果計(jì)劃目標(biāo)沒(méi)有實(shí)現(xiàn)則企業(yè)管理發(fā)展中就沒(méi)有盈利，也沒(méi)有在資金以增加工資和其他福利費(fèi)。 第二、財(cái)務(wù)報(bào)表必須提供中央當(dāng)局在計(jì)劃經(jīng)濟(jì)的 管理使用情況。 因此，對(duì)會(huì)計(jì)制度進(jìn)行集中制定和控制是必要的。 a detailed accounting methodology, adherence to which was obligatory for all accounting entities. Its preparation was the responsibility of the Ministry of Finance。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 selec