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随着经济体制改革的展开,会计也在进行相应的改革。几年来,经过会计理论和实际工作者的共同努力,会计改革已取得了较快的进展。但是,仍适应不了经济体制改革深化的需要。党的十一届三中全会以来,随着改革、开放、搞活的不断深化,商品经济迅速兴起,国民经济发展跨进了一个新的历史时期。以货币作为反映和控制主要手段的会计,必须正确反映每个历史时期国民经济活动的实际情况。同时,在经济体制改革的新形势下,企业资金来源渠道,利润分配形式,会计核算内容与方法等方面,都超了很大的变化,作为经济管理的重要组成部分的会计,就更需要加快改革的步伐了。
With the unfolding of economic system reform, accounting is also undergoing corresponding reforms. In recent years, with the joint efforts of accounting theory and practical workers, the accounting reform has made rapid progress. However, it still can not meet the needs of deepening economic restructuring. Since the Third Plenary Session of the Eleventh Central Committee of the Party, with the deepening of reform, opening up and invigoration, the rapid development of the commodity economy has brought the development of the national economy into a new historical period. With currency as the main means of reflection and control of accounting, we must correctly reflect the actual situation of national economic activities in each historical period. At the same time, under the new situation of economic restructuring, the sources of funds for enterprises, the forms of profit distribution, the content and methods of accounting, and so on, have greatly changed. Accounting as an important part of economic management needs to be accelerated The pace of reform.