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一、企业会计改革的必要性为什么要进行会计改革,特别是企业会计的改革,其有多方面的原因,但归根到底,是现行会计管理制度,特别是企业会计的组织形式和核算方法,已不能适应经济体制改革的需要了。这种不适应状况所带来的结果:一方面,也是最主要的方面,是现行的会计管理制度不能适应企业管理体制的改革,甚至还会妨碍这种改革。例如,高度集中的核算组织形式,全部核算业务都集中在厂部,就难以适应厂内经济责任制的要求,不利于发挥各部门、各车间的积极性和主动
First, the necessity of enterprise accounting reform Why accounting reform, especially the reform of enterprise accounting, there are many reasons, but in the final analysis, is the current accounting management system, especially the accounting forms and accounting methods have been Can not meet the needs of economic restructuring. The result of this state of mismatch is that on the one hand, and most importantly, the present accounting management system can not adapt to the reform of the enterprise management system and even hinder such reform. For example, in the form of highly centralized accounting organizations, where all accounting operations are concentrated in the factory department, it is difficult to meet the requirements of the factory’s economic responsibility system, which is not conducive to giving full play to the enthusiasm and initiative of various departments and workshops