中英文混合版

月被修订，现金流量表的编制内容因此得到进一步简化。

1999

年，全国

人大常委会审核通过了修订后的《会计法》

< br>，并于

2000

年

7

1

日开始施行。在《会计法》

< br>的第十八条至二十三条，均提到了财务会计报告的编制基础、内容等问题。

200 0

年

6

月，国

务院发布了《企业财务会计报告条例》

，并于

2001

年

1

月

1

日起开始施行。该条例指出财务

会计报告应包括会计报表、会计报表附注及财 务情况说明书，主要的会计报表包括资产负债

表、利润表、现金流量表及相关附表。同时 ，该条例对资产、负债、所有者权益、收入、费

用及利润六大要素进行了详细说明。

November

30,

1992,

the

Ministry

of

Finance

issued

China's

first

Accounting Standards

report

reflecting

the

financial

position

and

operating

results

of

the

written

documents,

including

a

balance

sheet,

income

statement,

changes

in

financial

position

(or

cash

flow

statement),

Schedules,

Financial

Statements

and

the

financial

position

of

the

manual.

In

addition,

published

at

the

time,

Principles

of

Corporate

Finance,

Since then the Ministry of Finance and based on

developed a unified accounting system of the sub-sector to work with

Accounting

Standards

with

use.

March

1998

awarded

the

Accounting

Standards - Statement of Cash Flows

Statement of Cash Flows

for the preparation

of

standardized

content

and

methodology,

the

guidelines

in

January

2001

was

revised

up

cash flow to further simplify the preparation of the contents so. In 1999, the NPC

Standing Committee examined and adopted the revised

1, 2000 into effect. In the

referred

to

the

preparation

of

financial

reports

based

on

the

content

and

other

issues.

June

2000,

the

State

Council

issued

the

Financial

Statements

Regulations,

financial

report

of

the

Ordinance

shall

include

the

financial

statements,

accounting

statements

and

financial

situation,

the

main

financial

statements

include

a

balance

sheet,

income

statement,

cash

flow

statement

and

related

details.

At

the

same

time,

the

Ordinance

on

the

assets,

liabilities,

equity,

revenues,

expenses

and

profits

of

the six elements described in detail.

此外，针对证券发行公司在信息披露方面的特殊性，中国证监会还发布了财务报表列报的相

关规定。

2006

年

2

月，财政部发布了《企业会计准则第

30

号——财务报表列报》

，并于当年

10

月发布了该准则的应用指南，

这是中国首次发布的关于如何规范企业财务报表列报的 一个

完整准则。

In

addition,

the

securities

issued

in

the

special

nature

of

information

disclosure,

the

CSRC

also

issued

financial

statements

of

the

relevant

provisions

of

the

presentation.

February

2006,

the

Ministry

of

Finance

issued

the

Standards

for Enterprises No. 30 - Financial Statements

application of the guidelines issued guidance, this is the first release of the

financial

statements

on

how

to

regulate

business

criteria

for

a

complete

presentation.

二、中马财务报表列报准则内容比较

Second

，

A Comparison of the content of Financial Statement Criteria between China

and Malaysia

中马两国在

2006

年前后发布的财务报表列报准则，

虽同时参考了

《国际 会计准则第

1

号——

财务报表列报》< /p>

，

但两者在很多方面存在明显的差异。

中 马两国在财务报表列报准则的表述方

面有所不同，中国以章节分别论述，而马来西亚则完 全参照国际财务报告准则的格式，以段

落分而述之。