What are the orientations of accounting system formulation and its evolution?

1. On January 1, 198, the debit and credit bookkeeping method was resumed in Accounting Subjects and Accounting Statements of State-owned Industries; Accounting subjects and accounting statements of state-owned industries (revised in 1989)

2. On January 21st, 1985, the 6th the National People's Congress Standing Committee (NPCSC) passed the Accounting Law of the People's Republic of China

3. In December, 1992, the state issued General Principles of Enterprise Finance, Accounting Standards for Enterprises, Enterprise Financial System (by Industry) and Enterprise Accounting System. Two systems)

The Accounting Standard for Business Enterprises stipulates for the first time: four basic prerequisites of accounting: accounting subject, going concern, accounting staging and monetary measurement (the "four hypotheses" of accounting are usually said in international accounting); For the first time, the Accounting Standards for Business Enterprises put forward 12 general accounting principles, such as authenticity, relevance, unity, consistency, clarity and importance, among which the principle of prudence requires that

4. The newly revised Accounting Law in October 1999 stipulates that the state shall implement a unified accounting system. In 21, the Ministry of Finance formulated the Enterprise Accounting System, which was promulgated and implemented: breaking the separation of industry accounting systems for decades and establishing a unified accounting system; According to the definition requirements of accounting elements, Enterprise Accounting System formulates 13 general principles such as accounting authenticity.

5. On February 15th, 26, the Ministry of Finance issued the Accounting Standards for Business Enterprises.

The reform has opened a new accounting spring. From "two rules, two systems" to the implementation of "Enterprise Accounting System", China's enterprise accounting system has achieved initial unity. The publication of "Accounting Standards for Business Enterprises" marks the formal establishment of a system of accounting standards for business enterprises that meets the development requirements of China's market economy and converges with international practices.

Experts pointed out: "The Accounting Standards for Business Enterprises stipulates the whole process of recognition, measurement, recording and reporting of accounting elements, which is a major achievement of China's accounting reform in the past 3 years." Under the condition of planned economy, China has formed a set of traditional financial accounting measurement mode for a long time. The confirmation and measurement of accounting elements are stipulated by the national financial system, and the accounting system only handles related accounts according to the provisions of the financial system. Although the financial accounting system was reformed in 1993, for a long time, the state has implemented unified revenue and expenditure, and the scope of cost and expenditure is stipulated by the state. The products are uniformly priced by the state, and the losses are made up by the state. It is important for an enterprise to complete the national plan, and rarely has the autonomy of financial decision-making, so it is far from the confirmation and measurement of accounting. The main task of enterprise accounting is to record and report. Since the development of market economy, enterprises have implemented independent management, especially after the reform of corporate system of state-owned enterprises, major issues have been decided by the shareholders' meeting and the board of directors, and the role of accounting has changed accordingly. Objectively, it is required to restore the true colors of accounting and make clear provisions on the whole process of confirmation, measurement, recording and reporting of accounting elements. The promulgation and implementation of the Accounting Standards for Business Enterprises has solved the above problems well, which is consistent with the concept of financial accounting in international practice.

6. In 211, the Ministry of Finance issued the Accounting Standards for Small Enterprises

"When the flowers are blooming, she laughs in the bushes." Over the past 3 years, with the deepening of national economic system reform and opening up, China's accounting system reform has actively cooperated with fiscal, taxation and financial reforms. The reform of enterprise economic system, and the reform of enterprise accounting system: from enterprise fund system, "two-step" profit to tax, to contract system, lease operation, joint-stock system and a series of countries' reform of enterprise distribution system, so that the distribution pattern between the state and enterprises gradually develops in the direction of tax reform. For a long time, western countries have used the economic lever of legislation to separate ownership from management rights, and the development of enterprises has been self-regulated. However, China's enterprise accounting system has gone through a long and arduous reform process.