themewaccountingsystemintheczechrepublic捷克共和国的新会计制度外文翻译

《themewaccountingsystemintheczechrepublic捷克共和国的新会计制度外文翻译》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、ThemewaccountingsystemintheCzechRepublicRudolfSchrollVysokaskolaekonomickavPrazeAbstractThepurposeofthepaperisthreefold.First,toprovideanassessmentoftheaccountingsystemoperatedinCzechosolovakiaduringtheperiodoftheso-calledcentrallyplannedeconomy(i.e.thecommandeconomy).Second,toprovide

2、acharacterizationofthenewaccountingsystemintroducedin1993.third,toprovidesomeindicationofdevelopingtendencieslikelytobecomesignificantinthefuture.ACCOUNTINGINTHECENTRALLYPLANNEDECONOMYItisimportanttounderstandthattheobjectivesofaccounting,especiallyoffinancialaccounting,inthecentrally

3、plannedeconomyarefundamentallydifferentfromtheobjectivesofaccountinginthemarketeconomy.Thesedifferenceshaveimplicationforthedirectionandrateofaccountingchangeduringthetransitiontothemarketeconomy.Thespecificnatureofaccountinginthecentrallyplannedeconomymaybeexaminedfromfouraspects.Fir

4、st,accountingwasnotjnprinciple,aninstrumentatthedisposalofthemanagementofanenterpriseorotherentity(e.g.institution,organization).Onthecontrary,accountingwasrequiredtofulfiltheneedsofthecentralinstitutionoftheplannedeconomy,suchastheStatePlanningCommissionCentralStatisticalOffice,Minis

5、tryofFinance.Theeconomicministries(forvariousbranchesofthenationaleconomy).Itwasthereforenecessaryfortheaccountingsystemtobecentrallydirectedandcontrolled.Thiswasachievedthroughtheintroductionofthefollowingmeasures:•auniformchartofaccounts,designedcentrallyandobligatoryforallprofitmak

6、ingenterprisesandothereconomicentities.Aseparateandobligatorychartofaccountswaspreparedfornon-profitseekingentities;•adetailedaccountingmethodology,adherencetowhichwasobligatoryforallaccountingentities.ItspreparationwastheresponsibilityoftheMinistryofFinance;•auniformsystemoffinancial

7、statementsintendedtoservetheneedsofthecentralauthorities.Thesecomprisednotonlythebalancesheetandtheprofitandlossaccountbutalsofromeighttotensupplementarystatementsdealingwithvariousaspectsofanenterprise'sactivities.Therewereseveralreportingcyclesofdifferinglengths.Forexample,theprofit

8、andlo