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现行企业会计报表的管理体制存在着很多弊端。一是各行业的报表能统一的也不统一,使综合部门在审核、汇总时出现困难。二是有的行业的月报或季报一套就达十多种,内容繁琐,计算工作量大,有的指标早已过时,有些急需应用的指标却又没有,还有些不应变动的指标却频繁变动,失去了可比性。三是大部分国营工业企业月度要向十多个单位报送会计报表,有的企业每月要报出近20份。我认为,应将现行的会计
The current corporate accounting statement management system has many drawbacks. The first is that the reports of various industries can be unified and not unified, making it difficult for the integrated departments to review and summarize. Second, there are more than ten monthly or quarterly reports for some industries. The content is cumbersome, the calculation workload is heavy, some indicators are already out of date, some indicators that are urgently needed are not available, and some indicators that should not change are frequent. Changes have lost their comparability. Third, most state-owned industrial enterprises have to submit accounting statements to more than a dozen units on a monthly basis, and some companies report nearly 20 copies each month. I think that the current accounting should be