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读了本刊1992年第3期杨时展教授的《现代会计与经济效益的关系》一文后,体会很深刻。可惜这种“关系”对某些领导同志来说,还是一个长期没有解决的问题,下面有一个典型的例子可以说明这个道理。一、两任经理,盈利、亏损两个样。我县××公司自1988年1月至1990年6月,两年半中,换了两任经理。这两任经理都按各自的见解挑选自己所满意的会计。前一任经理说:“谁当会计都中,谁也不是生而知之,会计么,不就是收收支支吗?”因而将刚从农村转为集体工的一位
After reading the article “The Relationship between Modern Accounting and Economic Benefits” published by Professor Yang Shizhan in the 3rd issue of 1992, we have a profound understanding. Unfortunately, this “relationship” is still a long-term and unsolved problem for some leading comrades. The following is a typical example to illustrate this. One or two managers, profit, loss of two kind. × × company in our county from January 1988 to June 1990, two and a half, for two managers. The two managers are selected according to their own opinion satisfied with the accounting. Former manager said: “Who is accounting, are not born to know, accounting what, is not receiving payments?” So will just move from rural to collective work one