1、<p>　　The mew accounting system in the Czech Republic</p><p>　　Rudolf Schroll</p><p>　　Vysoka skola ekonomicka v Praze</p><p><b>　　Abstract</b></p><p>

2、　　The purpose of the paper is threefold. First, to provide an assessment of the accounting system operated in Czechosolovakia during the period of the so-called centrally planned economy (i.e. the command economy).Second

3、, to provide a characterization of the new accounting system introduced in 1993. third, to provide some indication of developing tendencies likely to become significant in the future.</p><p>　　ACCOUNTING IN

4、THE CENTRALLY PLANNED ECONOMY</p><p>　　It is important to understand that the objectives of accounting, especially of financial accounting ,in the centrally planned economy are fundamentally different from t

5、he objectives of accounting in the market economy. These differences have implication for the direction and rate of accounting change during the transition to the market economy.</p><p>　　The specific nature

6、 of accounting in the centrally planned economy may be examined from four aspects. First, accounting was not ,in principle, an instrument at the disposal of the management of an enterprise or other entity(e.g. institutio

7、n, organization).On the contrary, accounting was required to fulfil the needs of the central institution of the planned economy, such as the State Planning Commission Central Statistical Office, Ministry of Finance. The

8、economic ministries(for various branches </p><p>　　It was therefore necessary for the accounting system to be centrally directed and controlled. This was achieved through the introduction of the following me

9、asures:</p><p>　　·a uniform chart of accounts, designed centrally and obligatory for all profit making enterprises and other economic entities. A separate and obligatory chart of accounts was prepared f

10、or non-profit seeking entities;</p><p>　　·a detailed accounting methodology, adherence to which was obligatory for all accounting entities. Its preparation was the responsibility of the Ministry of Fina

11、nce;</p><p>　　·a uniform system of financial statements intended to serve the needs of the central authorities. These comprised not only the balance sheet and the profit and loss account but also from e

12、ight to ten supplementary statements dealing with various aspects of an enterprise’s activities. There were several reporting cycles of differing lengths. For example, the profit and loss account was submitted to the cen

13、tral authorities monthly whereas the balance sheet was submitted only biannually. The other </p><p>　　The financial statement accorded most importance was the profit and loss account. It was not prepared for

14、 the needs of the enterprise but to satisfy the needs of the central authorities through the generation of macroeconomic statistics. In the profit and loss account expenses were classified by elements of cost. Revenues w

15、ere classified so as to reveal the flows in different sectors of the economy, such as production, trade and transport. The profit and loss account was intended to serve as a b</p><p>　　Because of the system

16、of centralized financing the balance sheet was not considered to be an important financial statement. Because of the absence of private ownership in the means of production there was no conception of “owner’s capital”. T

17、he passive (i.e. capital and liabilities) side of the balance sheet had an especially poor information content.</p><p>　　The detailed methodology was issued not only for financial accounting but also for cos

18、t accounting. The principle of monism (i.e. the unified perception of reality ) was applied strictly. The same result had to be shown in financial accounting and cost accounting.</p><p>　　Second, the financi

19、al statements were required to provide information for the use of the central authorities in the administration of the planned economy. These financial statements had very limited importance for the management of the ent

20、erprise; they were relevant to the functioning of the centralized system of financing. Features of system were:</p><p>　　·the monopoly position of the state bank;</p><p>　　·the absence

21、 of bankruptcy(for all practical purposes);</p><p>　　·the centrally organized system of price fixing;</p><p>　　·the vey limited influence of interest.</p><p>　　Prices were

22、 determined primarily on the basis of ‘cost plus’. However, the system of wholesale prices was independent of the system of retail prices. Similarly, the system of foreign trade price was self-contained.</p><p

23、>　　Because of the system of centrally determined and controlled prices some enterprises were highly profitable while other enterprises were operated at a loss. However, the planned losses were almost always automatica

24、lly covered by a system of subsidies. On the other hand, nearly the entire amount of profit generated by enterprises was withdrawn by the state. As a consequence credits for operating activities were received semi-automa

25、tically.</p><p>　　The investment in fixed assets was almost fully controlled by the central authorities. The system of subsidies was used as the basic instrument in the financing of the acquisition of fixed

26、assets.</p><p>　　Third, the financial statements, as also the complementary statistical statements, fulfilled a dual role but the roles were contradictory. The financial statements:</p><p>　　1、w

27、ere used as an instrument of control over the fulfillment of the planned targets for the current period;</p><p>　　2、provided information serving as a basis for fixing the planned targets for the next period.

28、</p><p>　　The inherent contradiction between these two purposes is clear. If the planned targets were not fulfilled there would be no bonuses for the management of the enterprise and no increase in the ‘fund

29、s’ for the payment of salaries and the provision of other benefits. To avoid the occurrence of such a situation the accounting and statistical data became subjected to ‘manipulation’.</p><p>　　On the other h

30、and, if the actual performance, in comparison with the plan, was high in the current period the enterprise would receive higher planned targets for the following periods. The adverse consequences for the enterprise, in t

31、erms of reduced bonuses and reduced entitlement to other benefits, could be substantial. Therefore there was a tendency to disclose only a close fulfillment of the plan in the financial and statistical statements. Again,

32、 the financial and statistical data became sub</p><p>　　The effect of the ‘manipulation’ of the content of the accounting records was self-evident. The management of the enterprise could not use the ‘officia

33、l’ accounting information. However, realistic data were required by the enterprise management for control and decision making purposes.</p><p>　　Enterprise managers created their own personal and private inf

34、ormation systems. The situation with respect to auditing, among other things, made possible such a development.</p><p>　　Fourth, the accounting data was considered to be secret and the financial statements w

35、ere not published. There was no system of auditing comparable to the practice established in market economies. Instead, there was only a system of accounting inspection (revise). However, the accounting inspection was no

36、t carried out by specialized independent auditors. It was undertaken by the accountants of enterprises in various branches of the economy, or other organizations of control, seconded to some oth</p><p>　　The

37、 accounting inspection was very superficial. The reason was self-evident: any accountant, making an accounting inspection in some other enterprise, was aware that the accountant of the inspected enterprise at a future da

38、ta could make an inspection in his, or her, enterprise. Therefore, and step by step, accounting inspection degraded to a system of ‘mutual solidarity’.</p><p>　　BASIC FEATURES OF THE NEW ACCOUNTING SYSTEM<

39、;/p><p>　　After a short transitional period (1990-92) a new accounting system was introduced on 1 January 1993. It has been conceived as a system suited to the market economy. A feature of the new system is tha

40、t only when subject to transfer from the cost (‘internal’) accounting records to the financial accounting records.</p><p>　　As far as the standardization of financial accounting is concerned is concerned the

41、 basic structure is as follow:</p><p>　　1 The Accounting Law 1991 established the basic accounting principles. It is foreseen that its amendment will be prepared in1996 or 1997 ( i,e. after having acquired p

42、ractical experience with the operation of the new system ).</p><p>　　2 Three basic charts of accounts have been published. These are intended for:</p><p>　　·entrepreneurs;</p><p&

43、gt;　　·non-profit seeking organizations;</p><p>　　·other organizationgs (e.g political parties, cultural and social movements) not undertaking economic activities.</p><p>　　There is a s

44、pecial chart of accounts for banks and insurance companies.</p><p>　　3 The obligatory methodology for recording ‘current’ transactions (i.e arising during the monthly accounting period) in the financial acco

45、unting records (i.e.’current accounting’) was issued. ‘Current accounting’, in Czech terminology, refers to the compilation of the accounting record from the prime entry through to the entries in the ledger accounts. Som

46、etimes alternative accounting treatments are permitted.</p><p>　　4 The system of financial statements was determined. The obligatory structures for the balance sheet and the profit and loss account provide f

47、or two situations: the developed or expanded version for small enterprises.</p><p>　　5 A new regulation on the contents of the cash flow statement and the appendix to the financial statements has been issued

48、 recently. The cash flow statement is based on the standard proposed by the International Accounting Standards Committee (IASC) ( or on the USA SFAS 95 ). That is, taxation and return on capital are not shown as separate

49、 items, as proposed in the British version.</p><p>　　At the very beginning of the preparation of the new accounting system the following fundamental question was asked: which of the basic accounting philosop

50、hies should be adopted?</p><p>　　1 The Anglo-Saxon accounting system embracing the principle of the ‘true and fair view ’.</p><p>　　2 The German accounting system based on fulfilling, first of a

51、ll, the legal requirements, in particular with respect to the taxation regulations (especially those for income tax).</p><p>　　3 The French accounting system representing a compromise between the Anglo-Saxon

52、 and German systems.</p><p>　　The accounting academics supported the first approach. The requirement for adherence to the ‘true and fair view’ is even expressed in the Accounting Law 1991.</p><p&g

53、t;　　On the other hand it was clear that, after forty years of the centralized setting of a detailed accounting methodology, it would be inconceivable not to have an obligatory chart of accounts and accompanying methodolo

54、gy. Although, until 1953, the Czech accounting system had been influenced by the German accounting system it was not chosen as a basis for the recent accounting reform. Instead the French system was selected. The most im

55、portant argument for selecting the French system was that a rela</p><p>　　The former Czechoslovak Federal Ministry of Finance was responsible for the preparation of the new accounting system. At that time th

56、is seemed to be the most acceptable approach. Now, after the introduction of the new system and the initial experience of its practical application, it appears that a set of fully centralized accounting standards has cau

57、sed several problems. Some of these problems cannot be solved centrally by the Ministry of Finance. Therefore a movement is developing for the crea</p><p>　　CONCLUSION</p><p>　　Generally speakin

58、g, the Czech accounting system respects both the Fourth and Seventh Company Law Directives of the EU. Therefore the Accounting Law 1991 declared the leading principle to be the provision of the ‘true and fair view ’. In

59、some cases there are taken into consideration the principles established by the IASC, especially with respect to the issuance of the Exposure Draft 32 concerning the comparability of accounting information. In its genera

60、l conception the Czech accounting system is</p><p>　　However, the establishment of the centrally standardized accounting methodology reflects the fact that, in practice, the principle of the ‘true and fair v

61、iew’ is not always followed. There is caused an especial dilemma for auditors who would prefer the support of a detailed methodology decided upon centrally. It would provide auditors with the ‘black and white’ approach t

62、o audit and relieve them of responsibility for deciding whether the audited financial statements present a ‘true and fair view</p><p>　　However, this view held by some auditors is not receiving widespread su

63、pport. In particular, it does not find theoretical support among accounting academics.</p><p>　　捷克共和國的新會計制度</p><p>　　Rudolf Schroll</p><p>　　Vysoka skola ekonomicka v Praze</p>

64、;<p><b>　　摘要</b></p><p>　　本文的目的有三個。第一，在所謂的中央計劃經(jīng)濟(即指令經(jīng)濟)期間提供一種會計制度運作的評估。第二，提供新的會計制度在1993年推出的評估鑒定。第三，提供一些可能在未來成為重要發(fā)展趨勢的指示。</p><p>　　中央計劃經(jīng)濟時期的會計</p><p>　　認(rèn)識到會計目標(biāo)是很重要

65、的，尤其是財務(wù)會計。中央計劃經(jīng)濟的會計目標(biāo)基本上和市場經(jīng)濟的會計目標(biāo)不同。這些差異在向市場經(jīng)濟過渡的方向和程度上有一定意義。</p><p>　　會計在中央計劃經(jīng)濟中的特殊性質(zhì)，可從四個方面檢查。首先，會計在原則上并不是在一個企業(yè)或者其他實體（如機構(gòu)，組織）的管理處置手段，相反，它被要求履行中央計劃經(jīng)濟，如國家計委中央統(tǒng)計局，財政部，經(jīng)濟部（財務(wù)經(jīng)濟部委國民經(jīng)濟各分支機構(gòu))。</p><p&g

66、t;　　因此，對會計制度進行集中制定和控制是必要的。這些通過以下措施實施：</p><p>　　一個圖表統(tǒng)一的會計科目，其設(shè)計集中展示了所有的企業(yè)和其他經(jīng)濟實體的利潤，獨立的、強制性的圖表賬目的設(shè)計是為非盈利機構(gòu)尋求實體。</p><p>　　一份詳細的會計方法，要遵守對所有會計實體的義務(wù)，它的制備是財政部的責(zé)任。</p><p>　　統(tǒng)一的財務(wù)報表系統(tǒng)，旨在服務(wù)于

67、中央的需要。這不僅包括資產(chǎn)負(fù)債表和損益表，還需要八到十個補充聲明來處理一個企業(yè)各個方面的活動。報告周期有不同的長度，例如，損益表按月提交給中央而資產(chǎn)負(fù)債表半年提交一次，其他的報表則按季度或者年度提交一次。不提供現(xiàn)金流量表是因為企業(yè)的融資沒有現(xiàn)金流量，并且企業(yè)的融資是中央集權(quán)的。</p><p>　　財務(wù)報表的重要性是損益賬戶所賦予的，它并不為企業(yè)經(jīng)營活動做準(zhǔn)備但是滿足中央機關(guān)通過宏觀經(jīng)濟統(tǒng)計的需要。損益賬戶內(nèi)費用

68、按要素歸類。將收入進行分類以揭示資金在不同所有制經(jīng)濟中的流動，如生產(chǎn)、貿(mào)易和運輸。損益賬戶被作為計算宏觀經(jīng)濟指標(biāo)的理論依據(jù)，如國民生產(chǎn)、國民收入等。</p><p>　　中央集權(quán)的融資體制下資產(chǎn)負(fù)債表不被認(rèn)為是一個重要的財務(wù)報表。私有制的生產(chǎn)資料情況下并沒有“所有者權(quán)益”的概念。資產(chǎn)負(fù)債表的另一面（資本和負(fù)債）有一個尤其閉塞的信息內(nèi)容。</p><p>　　細節(jié)方法論被發(fā)出不僅是為了財務(wù)會

69、計而且也為成本會計。一元論的原則（即對現(xiàn)實的統(tǒng)一看法）被嚴(yán)格應(yīng)用，同樣的結(jié)果已經(jīng)被顯示在財務(wù)會計和成本會計中。</p><p>　　第二、財務(wù)報表必須提供中央當(dāng)局在計劃經(jīng)濟的管理使用情況。這些財務(wù)報表對企業(yè)的經(jīng)營具有有限的重要性。它們與集權(quán)制資金的運作有關(guān)。其系統(tǒng)特點如下：</p><p>　　1、國家銀行的壟斷地位；</p><p>　　2、破產(chǎn)（為了一切有實用價

70、值的目的）；</p><p>　　3、中央組織制度的限價；</p><p>　　4、股權(quán)利益的有限影響力。</p><p>　　價格主要按“基礎(chǔ)成本加價”確定，然而，批發(fā)價格獨立于零售價。同樣的，外貿(mào)價格體系則自成一體。</p><p>　　由于中央確定和控制系統(tǒng)的一些企業(yè)在價格上擁有高利潤，而其他企業(yè)都是在虧損經(jīng)營。然而，計劃的損失幾乎總是

71、通過一個補貼系統(tǒng)自動覆蓋。另一方面，幾乎整個企業(yè)產(chǎn)生的利潤總額為撤回的狀態(tài)。作為經(jīng)營活動中半自動化的獲得。</p><p>　　社會固定資產(chǎn)投資幾乎完全由中央控制。補貼制度作為購置固定資產(chǎn)融資的基本手段。</p><p>　　第三，財務(wù)報表，同時也作為輔助性統(tǒng)計報表，履行一個雙重角色，但角色是矛盾的。財務(wù)報表：</p><p>　　1、被用來作為一種本期計劃目標(biāo)的實

72、現(xiàn)控制工具;</p><p>　　2、提供的資料，作為訂立下一階段計劃目標(biāo)的依據(jù)。</p><p>　　這兩個目的之間的固有矛盾是顯而易見的。如果計劃目標(biāo)沒有實現(xiàn)則企業(yè)管理發(fā)展中就沒有盈利，也沒有在資金以增加工資和其他福利費。為了避免這種情況發(fā)生會計和統(tǒng)計資料開始進行主觀“操作”。</p><p>　　被“操縱”的會計記錄的內(nèi)容對企業(yè)的影響是不言而喻的。由于企業(yè)的管

73、理不能用“官方”的會計信息，真實的數(shù)據(jù)是企業(yè)內(nèi)部控制和企業(yè)管理決策所需要的。</p><p>　　企業(yè)管理者創(chuàng)造了他們自己的個人和私人信息系統(tǒng)。在這種系統(tǒng)下審計使這樣的發(fā)展成為可能。 </p><p>　　第四，會計數(shù)據(jù)被認(rèn)為是秘密的并且財務(wù)報表不會公開。目前在市場經(jīng)濟中還沒有任何審計制度比較下的實踐系統(tǒng)，相反，只有一個會計檢查（修訂）系統(tǒng)。然而，會計檢查工作沒有進行專門的獨立核算。它是由

74、各種會計分支機構(gòu)，或其他控制組織，再就是一些其他企業(yè)會計的目的來承擔(dān)。</p><p>　　會計檢查是非常膚淺的。原因不言而喻：任何會計師，做一些企業(yè)會計檢查，可以知道接受檢查的企業(yè)的一個未來的基準(zhǔn)。因此，會計檢查降級為一個“系統(tǒng)的相互團結(jié)”。</p><p>　　新會計制度的基本特征</p><p>　　經(jīng)過短暫的過渡時期（1990-92）一個新的會計制度在199

75、3年1月1日推出。它被視為是適應(yīng)市場經(jīng)濟的制度。一個新制度系統(tǒng)的特點在于從成本會計到財務(wù)會計得轉(zhuǎn)變。</p><p>　　對于財務(wù)會計標(biāo)準(zhǔn)化所關(guān)心的問題基本結(jié)構(gòu)如下：</p><p>　　會計法與1991年確定會計基本原則。可以預(yù)見，它的修正案將于1996或1997年實行。（五年后獲得實踐經(jīng)驗相同的操作新系統(tǒng)）</p><p>　　基本賬戶表已經(jīng)公布。它們面向： &

76、lt;/p><p><b>　　·企業(yè)家; </b></p><p><b>　　·非營利組織; </b></p><p>　　·其他組織（如政黨，文化和社會運動）不進行經(jīng)濟活動。 </p><p>　　有一種對銀行和保險公司的帳戶特殊圖表。 </p><

77、;p>　　3、在財務(wù)會計報告中記錄“當(dāng)前”強制性交易方法（即在每月的會計期間出現(xiàn)）“現(xiàn)行會計”在捷克術(shù)語中，是指通過的分類賬戶編制的會計記錄的主要項目，有時候，允許可供選擇的會計處理方式。 </p><p>　　財務(wù)報表制度決定，對資產(chǎn)負(fù)債表和損益表的強制性結(jié)構(gòu)提供了兩種情況：對小企業(yè)發(fā)展或擴張。 </p><p>　　最近頒布了一項關(guān)于現(xiàn)金流量表及財務(wù)報表附錄內(nèi)容的新規(guī)定?，F(xiàn)金流量

78、表的編制是根據(jù)國際會計準(zhǔn)則委員會（IASC）提出（或在美國財務(wù)會計準(zhǔn)則第95）的標(biāo)準(zhǔn)。也就是說，稅收和資本回報率并不像在英國提出單獨顯示的項目那樣。 </p><p>　　開始的會計制度的根本問題具有以下疑問：它應(yīng)該采用什么樣的會計理念？</p><p>　　1、盎格魯撒克遜會計制度遵循“真實而公平地”的原則。 </p><p>　　2、德國會計制度以現(xiàn)實為基礎(chǔ)，首

79、先，是法律規(guī)定，特別是關(guān)于稅收的規(guī)定（由其是所得稅）。 </p><p>　　3、法國的會計制度處于盎格魯撒克遜和德國的制度之間。</p><p>　　會計學(xué)者支持第一種觀點。對于堅持以“真實而公平”的需求更是1991年的會計法中展現(xiàn)出來的。 </p><p>　　另一方面很明顯的是，經(jīng)過四十年的集中設(shè)置的一個詳細的會計方法，將是一個不可思議的帳戶和相應(yīng)的強制性圖表

80、。盡管直到1953年法國的制度被選中，捷克的會計制度受德國會計制度的影響而沒有成為如今的一個會計改革的基礎(chǔ)。選擇法國的會計制度最重要的論據(jù)是法國經(jīng)濟相對較高的比例已經(jīng)國有化，并且被要求對會計集中管理，由于這個原因，該計劃一般可以被采納。 </p><p>　　前捷克斯洛伐克聯(lián)邦財政部有責(zé)任編制新的會計制度。在當(dāng)時這似乎是最可以接受的辦法?，F(xiàn)在，經(jīng)過新系統(tǒng)的介紹和其實際應(yīng)用的初步實踐，似乎完全集中核算的標(biāo)準(zhǔn)造成了一

81、些問題，其中有些問題不能統(tǒng)一由財務(wù)部解決。因此，財政運轉(zhuǎn)在半政府機構(gòu)的創(chuàng)建發(fā)展中有一定的廣泛基礎(chǔ)。更具體地說，會計師聯(lián)盟（Svazucetnich，有專業(yè)的機構(gòu)）和捷克共和國審計商會（Komora Auditori捷克布杰約維Republiky）的提議創(chuàng)建，連同財政部，有點像一個更廣泛的委員會，法國行政法院德拉Comptabilite。</p><p><b>　　結(jié)論 </b></p

82、><p>　　總的來說，捷克會計制度方面體現(xiàn)了歐盟公司法第四條和第七條的指令。因此，1991年會計法宣布的指導(dǎo)原則是“真實而公平”。在某些情況下，考慮到機構(gòu)間常設(shè)委員會確定的各項原則，特別是關(guān)于對征求32號意見稿的發(fā)行有關(guān)會計信息的可比性。捷克會計制度系統(tǒng)的總體構(gòu)想是基于法國的經(jīng)驗。 </p><p>　　然而，該中心的設(shè)立體現(xiàn)了規(guī)范的會計方法，在實踐中，對“真實而公平”的原則并不總是遵循事實