Newly Edited Accounting of Industrial Enterprises (Third Edition)

Author: Chen Yiqun
Publisher:
Publishing Date: 2004-10-01
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 Press. Soon after, China's foreign exchange control system and fiscal and tax systems underwent further reforms. In response, we made timely revisions in 1995 and 1998 based on new reform measures and relevant regulations, publishing it as "Newly Compiled Accounting for Industrial Enterprises (Revised Edition)" and "Newly Compiled Accounting for Industrial Enterprises (New Edition)." Since the beginning of the new century, reforms in the field of accounting have continued to innovate. Currently, the Ministry of Finance has formulated and issued a new "Enterprise Accounting System" 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 excess of 560,000 copies, enjoying widespread popularity among readers.
At present, the rapid development trend of economic globalization 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 System" formulated in 2001, it addressed related issues that arose during its implementation through supplementary content in "Problem Solutions." These additions and modifications were made, and the book was published in its "Third Edition" 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 financial and accounting personnel in industrial enterprises as a learning and reference book.