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1993年7月1日经国务院批准、财政部制定颁发的《企业财务通则》、《企业会计准则》、(简称“两则”)以及10大行业的《企业财务制度》、《企业会计制度》(简称“两制”)已正式出台并贯彻实施,从而拉开了我国企业财务会计制度全方位、历史性、模式化转换与改革的序幕,在社会各界特别是财会队伍和经济工作中产生了积极而巨大的反响。在企业里,不仅财会人员争先恐后地认真学习,厂长(经理)也充分重视,各级经济、玫工干部和职工们也都十分关注。原因是这次财会制度的改革,其意义已远远超出财务会计的业务范围,而是关系到转变企业经营机制,建立现代企业制度和完善社会主义市场经济
On July 1, 1993, with the approval of the State Council and the Ministry of Finance, the “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” (the “Two Rules”) promulgated by the Ministry of Finance and the “Enterprise Financial System” and “Enterprise Accounting System” System “(hereinafter referred to as the” two systems ") has been formally introduced and implemented, thus opening up the full range of our financial accounting system, historic, mode conversion and reform of the prologue in all sectors of society, especially the accounting team and the economy The work produced a positive and huge response. In the enterprise, not only finance and accounting personnel earnestly study earnestly, the director (manager) also takes full account of the economic, political cadres and workers at all levels are also very concerned about. The reason is that the reform of the accounting system has gone far beyond the business scope of financial accounting. It is about the transformation of the operating mechanism of enterprises, the establishment of a modern enterprise system and the improvement of the socialist market economy