论文部分内容阅读
一会计是经济管理工作的重要组成部分。在我国社会主义经济建设中,无论是微观经济管理,还是宏观经济调控,都离不开会计。建国40多年来,会计工作在我国社会主义经济建设中所发挥的巨大作用,是应该充分肯定的。但是我们不能不看到,会计工作目前也还存在着一些不能令人满意的问题,其中一个主要问题,就是会计数字不实,会计监督不力,特别是实行经营承包责任制之后,不少企业虚盈实亏,虚利实分,将支出、损失长期挂
An accounting is an important part of economic management. In China’s socialist economic construction, whether it is micro-economic management, or macro-economic regulation, are inseparable from accounting. Since the founding of the People’s Republic more than 40 years ago, the tremendous role played by accounting work in the socialist economic construction in our country should be fully affirmed. However, we can not fail to see that there are still some unsatisfactory problems in accounting work. One of the major problems is that the accounting figures are not solid and the accounting supervision is not effective. In particular, after implementing the operating contract responsibility system, many enterprises Profits real loss, virtual reality, will be spending, long-term loss of hang