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《全民所有制工业企业转换经营机制条例》的颁布,为企业真正成为自主经营、自负盈亏、自我约束,自我发展的经济实体和发展社会主义市场经济提供了良好的外部环境,促进了企业经营机制的转换。为适应企业经营机制的转换,财政部颁布了《企业财务通则》、《企业会计准则》以规范财务管理行为。促进企业公平竞争,加强财务管理,统一会计核算标准,保证会计核算质量。财务会计制度和税收制度等一系列改革,使原有的财务管理模式已不能适应企业在市场竞争中的需要。因此,只有不断提高财会人员的业务水平和自身素质,才能加速企业经营机制转换,适应企业在市场竞争中的需要。
The promulgation of the “Regulations on Changing the Operating Mechanism of Ownership-Owned Industrial Enterprises” provides a good external environment for enterprises to truly become self-operated, self-financing, self-disciplined, self-developing economic entities and the development of a socialist market economy, and promotes the operation of enterprises. Conversion. In order to adapt to the transformation of the company’s operating mechanism, the Ministry of Finance promulgated the “General Principles of Corporate Finance” and “Enterprise Accounting Standards” to regulate financial management behavior. Promote fair competition among enterprises, strengthen financial management, unify accounting standards, and ensure the quality of accounting. A series of reforms such as the financial accounting system and taxation system have made the original financial management model unable to meet the needs of enterprises in the market competition. Therefore, only by continuously improving the level of accounting personnel and their own quality, can we accelerate the transformation of the operating mechanism of enterprises and meet the needs of enterprises in the market competition.