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在当前深化企业内部改革中,放开搞活与内部会计控制是理顺内部经济关系不可分割的统一体,二者相辅相成,不可偏废。为了更好地健全内部经济责任制,搞活经济,提高经济效益,对当前如何改善和强化内部会计控制,谈几点想法。近几年来,进行经济体制改革,对宏观调控和严格管理有所忽视,改革不配套,制约机制不健全,有的政出多门,界限不清,
In the current deepening of the internal reform of enterprises, letting go of invigoration and internal accounting control is an integral part of rationalizing the internal economic relations. The two are mutually reinforcing and can not be neglected. In order to better perfect the internal economic responsibility system, invigorate the economy, enhance economic efficiency, and how to improve and strengthen the internal accounting control at present, I will talk about some ideas. In recent years, the reform of the economic structure has neglected the macro-control and strict management, the reform has not been matched, the restrictive mechanism has not been fully implemented,