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党的十一届三中全会以来,我国步入了一场伟大的民族振兴历程。全国人民在党的社会主义基本路线和邓小平理论的伟大旗帜指引下,在建设有中国特色社会主义的实践中取得了举世瞩目的成就。20年来,我国社会经济发生了翻天覆地的变化,一个对内搞活、对外开放的总体格局基本形成,社会生产力得到了进一步解放和发展。伴随着改革的进程,财务会计也发生了根本性的变革。这种变革主要从三个方面展开:一是将高度集权的财务和会计体制逐渐改变为集权与分权相结合的体制,确立企业在财务和会计管理中的主体地位;二是将以实
Since the Third Plenary Session of the Eleventh Central Committee of our Party, our country has embarked on a course of national rejuvenation. Under the guidance of the party’s basic line of socialism and the great banner of Deng Xiaoping Theory, the people throughout the country have made remarkable achievements in the practice of building socialism with Chinese characteristics. In the past 20 years, the social and economic conditions in our country have undergone tremendous changes. The general pattern of invigorating the country and opening to the outside world has basically taken shape and the social productive forces have been further liberated and developed. With the reform process, financial accounting has undergone fundamental changes. This change is mainly carried out in three aspects: First, the highly centralized financial and accounting system gradually changed into a combination of centralization and decentralization, establishing the dominant position of enterprises in financial and accounting management; second,