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为发展社会主义市场经济,建立现代企业制度,会计的职能应有新的拓展。一、发挥会计“核算和监督”职能以建立社会主义市场经济为导向的改革,使以公司制为代表的现代企业制度应运而生。企业产权清晰,法人财产权责明确,并建立资本金制度。因而,会计工作应从以国家和职工的利益为中心,拓展到以资本的利益即资本的保值增值为中心。会计所反映的主体,应拓展到资本及其增值。会计核算应从投入产出,拓展到货币的循环,并对资本负责,而且是资本的利益优先。会计核算管理应贯穿於从经济活动的构想到资本增值
In order to develop a socialist market economy and establish a modern enterprise system, the functions of accounting should be expanded. First, the reform of accounting “accounting and supervision” functions to establish a socialist market economy has led to the emergence of a modern enterprise system represented by the corporate system. The property rights of enterprises are clear, legal person property rights and responsibilities are clear, and a capital system is established. Therefore, the accounting work should be centered on the interests of the country and its employees, and expanded to capital’s interest, that is, the maintenance and appreciation of capital. The main body reflected in accounting should be extended to capital and its value added. Accounting should extend from input and output, to the circulation of money, and be responsible for capital, and it is the priority of capital. Accounting Management Should Permeate from Conception of Economic Activities to Capital Appreciation