Newly Compiled Accounting for Industrial Enterprises - Third Edition

Author: Chen Yiquan
Publisher:
Publishing Date: 2005-01-01
Features: In 1993, major reforms were carried out in China's accounting work, and a new accounting system was implemented. At that time, to adapt to the needs of development, we compiled this book, "Newly Compiled Accounting for Industrial Enterprises," and had it published and distributed by Lixin Accounting Publishing House. Soon after, China's foreign exchange control system and fiscal and tax systems underwent further reforms. In response, we made timely revisions based on the new reform measures and relevant regulations, publishing it in two editions— "Newly Compiled Accounting for Industrial Enterprises (Revised Edition)" and "Newly Compiled Accounting for Industrial Enterprises (New Edition)"—between 1995 and 1998. Since the beginning of the new century, reforms in the accounting field have continued to innovate. Currently, the Ministry of Finance issued the new "Enterprise Accounting Standards" in 2001. To meet the readers' wishes, we immediately revised the entire book accordingly and continued to publish and distribute it. To date, it has been printed and distributed in over 560,000 copies, enjoying widespread popularity among readers.
The rapid development of the global economy and the challenges and opportunities brought by China's entry into the World Trade Organization have raised new issues and high requirements for enterprises' accounting practices. As a result, after the Ministry of Finance implemented the "Enterprise Accounting Standards" in 2001, it addressed the relevant issues that arose during implementation through supplementary content in "Problem Solutions." These additions were revised and edited, and published as the "Third Edition," aiming to closely align with the needs of teaching and practice.
The content of this book is organized according to the six accounting elements, with each chapter accompanied by discussion questions and exercises. It can serve as a textbook for universities and colleges of finance and economics, as well as for various accounting training programs. It is also suitable for accounting personnel in industrial enterprises as a learning and reference book.