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1、The mew accounting system in the Czech RepublicRudolf SchrollVysoka skola ekonomicka v PrazeAbstractThe 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 comma
2、nd economy).Second, 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.ACCOUNTING IN THE CENTRALLY PLANNED ECONOMYIt is important to understand that the objectives of acc
3、ounting, especially of financial accounting ,in the centrally planned economy are fundamentally different from the 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.The specif
4、ic nature 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. institution, organization).On the contrary, accounting was required to fulfil the
5、 needs of the central institution of the planned economy, such as the State Planning Commission Central Statistical Office, Ministry of Finance. The economic ministries(for various branches of the national economy).It was therefore necessary for the accounting system to be centrally directed and con
6、trolled. This was achieved through the introduction of the following measures: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 for non-profit seeking entities;a detai
7、led accounting methodology, adherence to which was obligatory for all accounting entities. Its preparation was the responsibility of the Ministry of Finance;a uniform system of financial statements intended to serve the needs of the central authorities. These comprised not only the balance sheet and
8、 the profit and loss account but also from eight to ten supplementary statements dealing with various aspects of an enterprises activities. There were several reporting cycles of differing lengths. For example, the profit and loss account was submitted to the central authorities monthly whereas the
9、balance sheet was submitted only biannually. The other statements were submitted either quarterly or annually. There was no cash flow statements because the financing of enterprises was no cash flow statement because the financing of enterprises was centralized.The financial statement accorded most
10、importance was the profit and loss account. It was not prepared for 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 were classifie
11、d 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 basis for the computation of the principle macroeconomic indicators, such as national product, national income and so on.Because of the sys
12、tem 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 “owners capital”. The passive (i.e. capital and liabilities) side of the balance sheet had an es
13、pecially poor information content.The detailed methodology was issued not only for financial accounting but also for cost 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.Se
14、cond, the financial 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 enterprise; they were relevant to the functioning of the centraliz
15、ed system of financing. Features of system were:the monopoly position of the state bank;the absence of bankruptcy(for all practical purposes);the centrally organized system of price fixing;the vey limited influence of interest.Prices were determined primarily on the basis of cost plus. However, the
16、system of wholesale prices was independent of the system of retail prices. Similarly, the system of foreign trade price was self-contained.Because of the system of centrally determined and controlled prices some enterprises were highly profitable while other enterprises were operated at a loss. Howe
17、ver, the planned losses were almost always automatically 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-automatically.The investment in f
18、ixed 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 assets.Third, the financial statements, as also the complementary statistical statements, fulfilled a dual role but the roles were
19、 contradictory. The financial statements:1、were used as an instrument of control over the fulfillment of the planned targets for the current period;2、provided information serving as a basis for fixing the planned targets for the next period.The inherent contradiction between these two purposes is cl
20、ear. If the planned targets were not fulfilled there would be no bonuses for the management of the enterprise and no increase in the funds 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
21、 to manipulation.On the other hand, 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 terms of reduced bonuses and reduced entitlement t
22、o 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, the financial and statistical data became subjected to manipulation.The effect of the manipulation of the content of the account
23、ing records was self-evident. The management of the enterprise could not use the official accounting information. However, realistic data were required by the enterprise management for control and decision making purposes.Enterprise managers created their own personal and private information systems
24、. The situation with respect to auditing, among other things, made possible such a development.Fourth, the accounting data was considered to be secret and the financial statements were not published. There was no system of auditing comparable to the practice established in market economies. Instead,
25、 there was only a system of accounting inspection (revise). However, the accounting inspection was not 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 other en
26、terprise for the purpose.The 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 data could make an inspection in his, or her, enterpri
27、se. Therefore, and step by step, accounting inspection degraded to a system of mutual solidarity.BASIC FEATURES OF THE NEW ACCOUNTING SYSTEMAfter 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 eco
28、nomy. A feature of the new system is that only when subject to transfer from the cost (internal) accounting records to the financial accounting records.As far as the standardization of financial accounting is concerned is concerned the basic structure is as follow:1 The Accounting Law 1991 establish
29、ed the basic accounting principles. It is foreseen that its amendment will be prepared in1996 or 1997 ( i,e. after having acquired practical experience with the operation of the new system ).2 Three basic charts of accounts have been published. These are intended for:entrepreneurs;non-profit seeking
30、 organizations;other organizationgs (e.g political parties, cultural and social movements) not undertaking economic activities.There is a special chart of accounts for banks and insurance companies.3 The obligatory methodology for recording current transactions (i.e arising during the monthly accoun
31、ting period) in the financial accounting 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. Sometimes alternative accounting treatments are permi
32、tted.4 The system of financial statements was determined. The obligatory structures for the balance sheet and the profit and loss account provide for two situations: the developed or expanded version for small enterprises.5 A new regulation on the contents of the cash flow statement and the appendix
33、 to the financial statements has been issued 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 items, as proposed in the British v
34、ersion.At the very beginning of the preparation of the new accounting system the following fundamental question was asked: which of the basic accounting philosophies should be adopted?1 The Anglo-Saxon accounting system embracing the principle of the true and fair view .2 The German accounting syste
35、m based on fulfilling, first of all, the legal requirements, in particular with respect to the taxation regulations (especially those for income tax).3 The French accounting system representing a compromise between the Anglo-Saxon and German systems.The accounting academics supported the first appro
36、ach. The requirement for adherence to the true and fair view is even expressed in the Accounting Law 1991.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
37、accompanying methodology. 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 important argument for selecting the French system was that
38、a relatively high proportion of the French economy had been nationalized, there had been required a centralized regulation of accounting and, for this reason, the plan comptable general had been introduced.The former Czechoslovak Federal Ministry of Finance was responsible for the preparation of the
39、 new accounting system. At that time this 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 caused several problems. Some of these probl
40、ems cannot be solved centrally by the Ministry of Finance. Therefore a movement is developing for the creation of a broadly based semi-governmental body. More specifically, the Union of Accountants (Svazucetnich, a professional institution) and the Chamber of Auditors of the Czech Republic (Komora a
41、uditori Ceske republiky) are proposing to create, together with the Ministry of Finance, a broader committee somewhat like the French Conseil national de la comptabilite.CONCLUSIONGenerally speaking, the Czech accounting system respects both the Fourth and Seventh Company Law Directives of the EU. T
42、herefore the Accounting Law 1991 declared the leading principle to be the provision of the true and fair view . In 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 ac
43、counting information. In its general conception the Czech accounting system is based on French experience.However, the establishment of the centrally standardized accounting methodology reflects the fact that, in practice, the principle of the true and fair view is not always followed. There is caus
44、ed 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 to audit and relieve them of responsibility for deciding whether the audited financial statements present a true and fair vie
45、w.However, this view held by some auditors is not receiving widespread support. In particular, it does not find theoretical support among accounting academics.捷克共和国的新会计制度Rudolf SchrollVysoka skola ekonomicka v Praze摘要本文的目的有三个。第一，在所谓的中央计划经济(即指令经济)期间提供一种会计制度运作的评估。第二，提供新的会计制度在1993年推出的评估鉴定。第三，提供一些可能在未来成
46、为重要发展趋势的指示。中央计划经济时期的会计认识到会计目标是很重要的，尤其是财务会计。中央计划经济的会计目标基本上和市场经济的会计目标不同。这些差异在向市场经济过渡的方向和程度上有一定意义。会计在中央计划经济中的特殊性质，可从四个方面检查。首先，会计在原则上并不是在一个企业或者其他实体（如机构，组织）的管理处置手段，相反，它被要求履行中央计划经济，如国家计委中央统计局，财政部，经济部（财务经济部委国民经济各分支机构)。因此，对会计制度进行集中制定和控制是必要的。这些通过以下措施实施：一个图表统一的会计科目，其设计集中展示了所有的企业和其他经济实体的利润，独立的、强制性的图表账目的设计是为非盈利
47、机构寻求实体。一份详细的会计方法，要遵守对所有会计实体的义务，它的制备是财政部的责任。统一的财务报表系统，旨在服务于中央的需要。这不仅包括资产负债表和损益表，还需要八到十个补充声明来处理一个企业各个方面的活动。报告周期有不同的长度，例如，损益表按月提交给中央而资产负债表半年提交一次，其他的报表则按季度或者年度提交一次。不提供现金流量表是因为企业的融资没有现金流量，并且企业的融资是中央集权的。财务报表的重要性是损益账户所赋予的，它并不为企业经营活动做准备但是满足中央机关通过宏观经济统计的需要。损益账户内费用按要素归类。将收入进行分类以揭示资金在不同所有制经济中的流动，如生产、贸易和运输。损益账户
48、被作为计算宏观经济指标的理论依据，如国民生产、国民收入等。中央集权的融资体制下资产负债表不被认为是一个重要的财务报表。私有制的生产资料情况下并没有“所有者权益”的概念。资产负债表的另一面（资本和负债）有一个尤其闭塞的信息内容。细节方法论被发出不仅是为了财务会计而且也为成本会计。一元论的原则（即对现实的统一看法）被严格应用，同样的结果已经被显示在财务会计和成本会计中。第二、财务报表必须提供中央当局在计划经济的管理使用情况。这些财务报表对企业的经营具有有限的重要性。它们与集权制资金的运作有关。其系统特点如下：1、国家银行的垄断地位；2、破产（为了一切有实用价值的目的）；3、中央组织制度的限价；4、
49、股权利益的有限影响力。价格主要按“基础成本加价”确定，然而，批发价格独立于零售价。同样的，外贸价格体系则自成一体。由于中央确定和控制系统的一些企业在价格上拥有高利润，而其他企业都是在亏损经营。然而，计划的损失几乎总是通过一个补贴系统自动覆盖。另一方面，几乎整个企业产生的利润总额为撤回的状态。作为经营活动中半自动化的获得。社会固定资产投资几乎完全由中央控制。补贴制度作为购置固定资产融资的基本手段。第三，财务报表，同时也作为辅助性统计报表，履行一个双重角色，但角色是矛盾的。财务报表：1、被用来作为一种本期计划目标的实现控制工具;2、提供的资料，作为订立下一阶段计划目标的依据。这两个目的之间的固有矛盾是显而易见的。如果计划目标没有实现则企业管理发展中就没有盈利，也没有在资金以增加工资和其他福利费。为了避免这种情况
