shuixinggege
Stock enterprises is an important current assets, its correct confirmation, measurement and disclosure of the enterprise's financial situation, operating results have a great influence. China's original" industry accounting standards -- inventory" to standardize enterprise inventory accounting has played a positive role, but there are also some practical problems such as determining the actual cost of inventories. The moving weighted LIFO and not universal, or can't reflect the real situation of stock turnover; through quite a long time the production activities to achieve sales, inventory, the increase or decrease in expenses directly included in the current profits and losses, not conducive to objectively reflect the cost of inventory.In order to establish a complete system of accounting standards, especially China's accession to the World Trade Organization ( WTO ), speeding up the integration into the world economy and global capital market, and the internationalization of accounting standards and the needs of increasingly urgent, in order to further standardize the inventory confirmation, measurement and disclosure of relevant information, to the relevant parties to provide true, reliable financial information, the Ministry of finance from the international accounting standards and reasonable content, in the light of our country accounting problems in practice, the old inventory guidelines were revised again, and in February 15, 2006 promulgated the" Enterprise Accounting Standards No. first inventory", and requests the listed company shall enter into force as of January 1, 2007. The new inventory standards compared with the old inventories standards have greatly improved, the old and the new inventory standards clear differences, in favor of the new inventory standards to the correct understanding and implementation. This paper is only a" inventory" of new and old criterion difference carries on the simple analysis, first elaborated the new enterprise accounting standards promulgated the necessity, based on this, respectively from the old and new inventory standards overall structure difference and the specific content of differences in two aspects to carry on the comparative analysis, finally had pointed out our country new inventory standards system which possibly meets in the implementation process the problem, and put forward to solve the train of thought of the problem, so that the accounting personnel of the new guidelines for the understanding and use of help. So that we can better study, understanding and application of the new accounting inventory standards.尽力而为！
土豆咖喱咖啡
Abstract: The 3rd Session of the 14th National Party Congress put forward to public ownership as the mainstay of the modern enterprise system is the basis of market economy, and establishing a modern enterprise system is the product of large-scale development of the social market economy and an inevitable requirement. So we have to establish a modern enterprise system, that is, in the condition of socialist market economy, according to the modern enterprise inherent in the nature and requirements, according to prevailing international practices and standards, to mold suited to the socialist market economic development, can make their own decisions, self-financing, self-development, self-restraint, corporate entities and the mainstay of market competition. The characteristics of the modern enterprise system is clearly defined property rights, clear powers and responsibilities, separation of government from enterprises, and scientific management. The characteristics of modern enterprises, Chinese enterprises current accounting management model put forward new requirements. To establish not only with international practice, but also demonstrates China's socialist market economic characteristics of the accounting and management models. At present, taxpayers still rely on corporate accounting books and financial statements, tax returns in the financial officers, in the minds of the tax flows are often not clear, complete, and the concept of systems, resulting in a multi-level, multi-link, multi-compound open to Under the system look powerless. More in the circumstances to accept only mechanical tax authorities or handling instructions. In reality, corporate tax accounting can only become a simple subsidiary financial accounting, and financial accounting and tax accounting can not fully exercise the functions of the two contain each other and affect their functions into full play. As China's financial and taxation system to improve and accounting functions of the change in the tax accounting and financial accounting, management accounting between the division of labor is increasingly clear. Given our tax laws more sound tax administration increasingly stringent demands of increasingly refined. I think, learn from the experience of some developed countries, the corporate tax accounting from the enterprise financial accounting, management accounting separation out is not only possible but necessary. Therefore, establishment of corporate tax accounting is accounting system and the tax system has become increasingly evident difference between the inevitable requirement. Key words: modern enterprise system, corporate tax accounting, financial accounting
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