论文部分内容阅读
随着经济体制改革的逐步深入,财务会计面临下述一些新情况和新问题: 一、企业机构的改组联合,有的不能相应促进财会工作的统一。各地区、各系统成立了很多公司,但财务上很难统起来。主要原因是这类公司下属的各个工厂,在生产体系上,经营管理上往往互不相干,在财务管理和会计核算方面缺乏共同的基础。勉强统一也很不彻底,而且有很大的困难。二、专用基金的核算与管理问题越来越突出。主要表现在(1)现行会计制度对专用基金的核算
With the gradual deepening of the reform of the economic system, financial accounting faces the following new situations and new problems: First, the restructuring of corporate institutions, and some can not promote the unification of accounting work. Many companies have been established in various regions and systems, but they are difficult to financially unite. The main reason is that the factories affiliated to this type of company are often unrelated to each other in the production system, and lack common ground in financial management and accounting. The unyielding unity is also incomplete and has great difficulties. Second, the issue of accounting and management of special funds has become increasingly prominent. Mainly manifested in (1) accounting of the current accounting system for special funds