the mew accounting system in the czech republic捷克共和国的新会计制度 外文翻译学士学位论文.doc

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1、ThemewaccountingsystemintheCzechRepublicRudolfSchrollVysokaskolaekonomickavPrazeAbstractThepurposeofthepaperisthreefold.First,toprovideanassessmentoftheaccountingsystemoperatedinCzechosolovakiaduringtheperiodoftheso-calledcentrallyplannedeconomy(i.e.thecommandeco

2、nomy).Second,toprovideacharacterizationofthenewaccountingsystemintroducedin1993.third,toprovidesomeindicationofdevelopingtendencieslikelytobecomesignificantinthefuture.ACCOUNTINGINTHECENTRALLYPLANNEDECONOMYItisimportanttounderstandthattheobjectivesofaccounting,es

3、peciallyoffinancialaccounting,inthecentrallyplannedeconomyarefundamentallydifferentfromtheobjectivesofaccountinginthemarketeconomy.Thesedifferenceshaveimplicationforthedirectionandrateofaccountingchangeduringthetransitiontothemarketeconomy.Thespecificnatureofacco

4、untinginthecentrallyplannedeconomymaybeexaminedfromfouraspects.First,accountingwasnot,inprinciple,aninstrumentatthedisposalofthemanagementofanenterpriseorotherentity(e.g.institution,organization).Onthecontrary,accountingwasrequiredtofulfiltheneedsofthecentralinst

5、itutionoftheplannedeconomy,suchastheStatePlanningCommissionCentralStatisticalOffice,MinistryofFinance.Theeconomicministries(forvariousbranchesofthenationaleconomy).Itwasthereforenecessaryfortheaccountingsystemtobecentrallydirectedandcontrolled.Thiswasachievedthro

6、ughtheintroductionofthefollowingmeasures:·auniformchartofaccounts,designedcentrallyandobligatoryforallprofitmakingenterprisesandothereconomicentities.Aseparateandobligatorychartofaccountswaspreparedfornon-profitseekingentities;·adetailedaccountingmethodology,adhe

7、rencetowhichwasobligatoryforallaccountingentities.ItspreparationwastheresponsibilityoftheMinistryofFinance;·auniformsystemoffinancialstatementsintendedtoservetheneedsofthecentralauthorities.Thesecomprisednotonlythebalancesheetandtheprofitandlossaccountbutalsofrom

8、eighttotensupplementarystatementsdealingwithvarious10aspectsofanenterprise’sactivities.Therewereseveralreportingcyclesofdifferinglengths.Forexample,theprofitan