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党的十一届三中全会以来,我国城乡个体手工业经济有了迅速的发展.从大部份地区的情况看,它将随着城乡经济体制改革的深入进行和城乡人民需求的变化,逐步向专业化、社会化、企业化方向迈进.有的将由简单的手工操作,逐步转向半机械化、机械化、科学化生产发展.广大手工业者迫切要求建立个体手工业会计,以促进个体手工业经济的巩固和发展. 面对千家万户个体手工业经济的复杂情况,以及相互差别悬殊等特点.在设计个体手工业会计制度时,首先要摆脱集体手工业会计核算的框框和一套“高、严、细、全”的
Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, the individual handicraft economy in urban and rural areas in our country has developed rapidly. From the perspective of most areas, it will gradually develop with the deepening of the urban and rural economic restructuring and changes in the needs of the urban and rural peoples. Professionalism, socialization, and enterprise are moving forward. Some will gradually shift from simple manual operations to semi-mechanized, mechanized, and scientific production development. The majority of handicraftsmen urgently require the establishment of individual handicraft accounting to promote the consolidation and development of the individual handicraft economy. Faced with the complexities of the individual handicraft economy of the tens of thousands of households, as well as the great disparity between them, when designing the individual handicraft accounting system, we must first get rid of the collective handicraft accounting framework and a set of “high, strict, detailed and complete”.