【文章內(nèi)容簡(jiǎn)介】 an abbreviated balance sheet. Small and mediumsized panies may prepare abbreviated ine statements， and fewer disclosure requirements for their notes as well. 27 A feature of the German financial reporting system is a private report by the auditors to a pany’s managing board of directors and supervisory board. This report ments on the pany’s future prospects and， especially， factors that may threaten its survival. This report can run several hundred pages for large German panies. But it is private information， not available to shareholders. 28 Accounting Measurements() Because of Conservative idea， provisions as estimates of future expenses or losses are used heavily. Provisions must be set up for deferred maintenance expenses， product guarantees， potential losses from pending transactions， and other uncertain liabilities. 29 Most panies make provisions as large as possible because legally booked expenses directly affect the determination of taxable ine. Provisions give German panies many opportunities to smooth ine. 30 德國會(huì)計(jì)的特征 經(jīng)濟(jì)政策法制化 通過政治法律制度制約和調(diào)節(jié)市場(chǎng)經(jīng)濟(jì)運(yùn)行，影響會(huì)計(jì)選擇。 稅法和稅則對(duì)企業(yè)會(huì)計(jì)有重要影響，各納稅主體必須符合稅法的要求。 企業(yè)可以根據(jù)法律的許可提取大量的準(zhǔn)備。 德國財(cái)務(wù)報(bào)表披露的會(huì)計(jì)信息非常穩(wěn)健，能夠在相當(dāng)程度上抗衡和化解市場(chǎng)經(jīng)濟(jì)中的風(fēng)險(xiǎn)，從而有效地保護(hù)企業(yè)的經(jīng)濟(jì)實(shí)力 。 31 Czech Republic (CR) 自 20世紀(jì)起，捷克的會(huì)計(jì)模式經(jīng)歷了多次導(dǎo)向性變革。二戰(zhàn)之前，捷克會(huì)計(jì)原則深受歐洲德語系國家影響。在二戰(zhàn)之后，捷克作為東歐社會(huì)主義陣營的成員，其會(huì)計(jì)規(guī)范轉(zhuǎn)向蘇聯(lián)統(tǒng)一會(huì)計(jì)模式。而 1989年以后，捷克開始由計(jì)劃經(jīng)濟(jì)向市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)型，其會(huì)計(jì)規(guī)范也發(fā)生了重大轉(zhuǎn)變。 1991年捷克議會(huì)通過了 《 會(huì)計(jì)法 》 ，該法案在很大程度上遵循了歐盟第四號(hào)和第七號(hào)指令，并借鑒了國際會(huì)計(jì)準(zhǔn)則的相關(guān)規(guī)定。 32 As a centrally planned economy was being constructed， Czech accounting practice was based on the soviet model. The administrative needs of various central government institutions were satisfied through such features as a uniform chart of accounts， detailed accounting methods， and uniform financial statements， obligatory for all enterprises. 33 After 1989 Czech moved quickly toward a marketoriented economy， relatively accounting turned westward， reflecting the principles embodied in the European Union Directives. 34 Accounting regulation and enforcement The new Commercial Code was enacted by Parliament in 1991 and became effective on January 1， 1992. This legislation includes requirements for annual financial statements， ine taxes， audits，and shareholders’meetings. The Accountancy Act that sets out the requirements for accounting was passed in 1991 and became effective on January 1， 1993. 35 1991年 《 會(huì)計(jì)法 》 強(qiáng)調(diào)運(yùn)用賬戶表（歐盟為了保持各國會(huì)計(jì)信息的可比性而制定）進(jìn)行會(huì)計(jì)記錄和編制報(bào)表，并引入了 “ 真實(shí)與公允 ” 和 “ 實(shí)質(zhì)重于形式 ” 原則。但由于當(dāng)時(shí)的捷克會(huì)計(jì)實(shí)務(wù)界習(xí)慣于計(jì)劃經(jīng)濟(jì)體制下會(huì)計(jì)模式，財(cái)務(wù)信息需求主體也未真正形成，一系列會(huì)計(jì)改革措施在實(shí)務(wù)中并未得到很好的運(yùn)用。 隨著捷克加入歐盟的步伐加快及 1991 年 《 會(huì)計(jì)法 》日益顯露出來的不足， 捷克共和國于 2022 年起對(duì)《 會(huì)計(jì)法 》 重新進(jìn)行修訂并于 2022 年 1 月 1 日開始實(shí)行修訂后的 《 會(huì)計(jì)法 》 。 36 The Accountancy Act was significantly amended with effect from January 1， 2022， primarily to bring Czech accounting closer to IAS/IFRs. The Ministry of Finance is responsible for accounting principles. Ministry of Finance decrees set out acceptable measurement and disclosure practices that panies must follow. Thus， accounting in the CR is influenced by the Commercial Code， the Accountancy Act， and Ministry of Finance decrees. 37 Auditing is regulated by the Act on Auditors， passed in 1992. This act established the Chamber of Auditors，a selfregulated professional body that oversees the registration， education， examination， and disciplining of auditors， the setting of auditing standards， and the regulation of audit practice，such as the format of the audit report. 38 The audit is designed to ensure that the accounts have been kept according to applicable legislation and decrees and that the financial statements present a true and fair view of the pany’s financial position and results. 39 Financial Reporting Financial statements must be consisting of: Balance sheet Profit and loss account (ine stateme