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随着企业改革的不断深化,各种形式的经济责任制正在逐步得到完善和发展,与其相适应,推行责任会计已成为我国会计界当前的热门话题。为此,我们试图就《责任会计》单独成科的一些问题,谈谈我们的意见。一、《责任会计》单独成科的必要性 (一)实行经济责任制,是建立责任会计的客观条件在我国社全主义公有制的基础上,企业经济责任制是在国家宏观计划的调控下,企业作为一个相对独立的经济实体,把责、权、效、利紧密结合起来的一种经济管理制度。它的基本要求可以概括为四句话:明确经济责任,赋予经济权力,讲究经济绩效,联系经济利益。
With the continuous deepening of enterprise reform, various forms of economic responsibility system are gradually being perfected and developed. Adapting to it, the implementation of responsible accounting has become a hot topic in accounting circles in our country. For this reason, we have tried to talk about our opinions on a few issues that are the sole subject of “responsible accounting.” I. The Necessity of Separately Establishing “Responsible Accounting” (1) Implementing the Economic Responsibility System is the Objective Condition for Establishing Responsible Accounting Based on the public ownership of socialism in our country, the economic responsibility system of the enterprise is under the control of the state’s macroeconomic plan. As a relatively independent economic entity, an economic management system that integrates responsibility, power, effectiveness and profit closely. Its basic requirements can be summarized into four sentences: clarifying economic responsibility, giving economic power, paying attention to economic performance and linking economic interests.