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新财会制度实施后,财会人员应树立下列八种新观念: 一是主体观。主要体现在以下几个方面:(1)根据企业生产经营特点,自主决定会计核算机构、核算形式、核算内容。财会人员可以根据本企业的生产规模、产品特点、工艺要求及市场营销情况等,本着“适应市场、促进生产、提高效益、简化实用”的原则自主确定有关会计核算事项、财务活动。(2)自主筹集和分配使用资金。(3)自主理财,自收自支,自负盈亏。二是责任观。主要是指财会工作者要对资产所有者、债权人及国家负责。要承
After the implementation of the new accounting system, accounting personnel should establish the following eight kinds of new concepts: First, the concept of subjectivity. Mainly reflected in the following areas: (1) According to the characteristics of production and management of enterprises, independent decision accounting institutions, accounting forms, accounting content. Accounting staff can make their own decisions on accounting matters and financial activities in line with the principle of “adapting to the market, promoting production, improving efficiency and simplifying practicality” based on the production scale, product features, technological requirements and marketing conditions of the enterprise. (2) Independently raise and distribute funds for use. (3) self-financing, self-supporting, self-financing. Second, the concept of responsibility. Mainly refers to the accounting profession to asset owners, creditors and countries responsible. To inherit