论企业会计信息可比性（discussion on comparability of enterprise accounting information）

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1、论企业会计信息可比性（Discussiononcomparabilityofenterpriseaccountinginformation）DiscussiononcomparabilityofenterpriseaccountinginformationAbstract:withthedevelopmentofeconomy,thecomparabilityofaccountinginformationisbecomingmoreandmoreimportant.5see,thereisasystem

2、Thespecificaccountingstandardsofthecolumnprovideaplatformforthecomparabilityofaccountinginformationacrossthecountry.ThroughtheauthorTheanalysisofcomparabilityofaccountinginformationprovidesreferenceforaccountinginformationuserstomakerationaluseofaccounti

3、nginformationinpracticeTest.[Keywords]accountinginformation;ComparabilityI.TheHistoricalEvolutionofcomparabilityofaccountinginformation(1)theaccountingsystembeforeandafterthereformandopeningup(fromthefoundingofnewChinatoJuly1,1993)Thisperiodoftime,China'

4、saccountingsystemisdividedintoownership,subsectorsandsubdepartments,thisisfromTheSovietUnionborroweditfromtheSovietunion.Duetotheexistenceofmanyaccountingsystems,thereisnouniformaccountingstandardsTheaccountingregulationsofdifferentsystemsandsectorsaredi

5、fferent,andtheresultsaredifferentVerybad.(two)theaccountingsystemfrom1993to2000Thereformoftheaccountingsystemin1993pushedforwardthecomparabilityofaccountinginformationInaccountingstandards,thecomparabilityofaccountinginformationisachievedthroughtheprinci

6、pleofcomparabilityandconsistency.mainReflectedinthefollowingaspects:1.,accordingtothewayofindustryorenterpriseorganization,theboundariesofdifferentownershipsystemshavebeenabolished.suchTheaccountingdataofallindustriesarecomparable.2.enterprisesofdifferen

7、ttradesordifferentformsoforganizationwillhavethesametransactionoreventaspossibleAccountingmethodsareprocessedbyaccounting,whichcanimprovethecomparabilityofaccountinginformationindifferentindustries.(three)theaccountingsystemfrom2001tothepresentIn2001,the

8、accountingsystemforsubsectorswasabolished,andaseriesofspecificaccountingstandardswereissuedgraduallyComprehensiveandunifiedenterpriseaccountingsystem.In2006,China'sMinistryofFinancepromulgatedtheenterpriseaccountingstandar