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有位外国会计学者来武汉讲学,在讨论我国会计制度时,听到我国设有“固定资产盘点盈亏”帐户,他颇感惊诧,还没等我们解释完毕,便大笑不止。这笑声虽然使我们感到有些不快,但多少可以从中得到一点启示。固定资产出现盘盈盘亏现象,这在西方确实是不可思议的事情,然而,在我国则是司空见惯。在过去,企业吃国家的大锅饭,资金长期无偿占用,有谁来重视固定资产的管理呢?这个帐户的设置,就正是不重视会计工作和会计工作质量低下的真实写照。现在随着改革的深入,大家都懂得资金占用
A foreign accountant came to Wuhan to give lectures. When discussing the accounting system in our country, he heard that there was a “Fixed Assets Counting Profit and Loss Account” in his country. He was rather surprised and laughed even before we explained it. Although this laughter makes us feel a little unhappy, but how much can get a little inspiration. The pan-gain phenomenon of fixed assets, which in the West is indeed incredible thing, however, is commonplace in our country. In the past, enterprises eat big pots of the country, the funds occupied for a long time, who pay attention to the management of fixed assets? The account is set, it is not pay attention to accounting and accounting work of poor quality a true portrayal. Now with the deepening of the reform, everyone knows how much money is spent