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深化企业改革,是我国经济体制改革的一个重要方面,而企业会计改革,又是企业改革不能或缺的一环。财政部印发的《会计改革纲要(试行)》中提出:“基层单位会计改革的方向,是促进会计工作在做好记帐、算帐、报帐的基础上,充分发挥会计在经济管理中的职能作用,逐步向‘管理型会计’转变。”本文试就企业会计向管理型转变的必要性,转变的方向,转变的可能性,转变后的
Deepening enterprise reform is an important aspect of China’s economic system reform, and corporate accounting reform is also an indispensable part of enterprise reform. The “Accounting Reform Outline (Trial)” issued by the Ministry of Finance states: “The direction of the grass-roots unit’s accounting reform is to promote the accounting work to make full use of accounting in economic management on the basis of accounting, accounting, and accounting. Functional role, and gradually shifting to ’managed accounting’." This paper examines the necessity of the transition from corporate accounting to management, the direction of change, the possibility of change, and the potential for change.