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随着经济改革的全面深化,我国众多的中小型工商企业相续推行了各种形式的承包经营责任制,这已是一种不可逆转的大趋势。因此,会计工作者应当对承包经营企业会计原则进行认识、比较、分析、总结,从中找出其规律性。现阶段承包经营企业的会计原则,我认为应主要包括以下六个方面。一、政策法律性原则。目前社会上有这样一种观点:企业承包了,只要保证完成上缴指标,对于企业留利部分,即使在会计核算、成本推销以及费用使用上有些问题,各级经济监督部门也最好不要干预。我认为这种认识是片面的。实行承包经营责任制以后,
With the deepening of economic reform, many small and medium-sized industrial and commercial enterprises in our country have successively implemented various forms of contract management responsibility system, which is an irreversible trend. Therefore, accounting workers should be aware of the accounting principles of contracting business, comparison, analysis, summary, to find out its regularity. At this stage the accounting principles of contracting business, I think it should include the following six aspects. First, the principle of policy of law. At present, there is such a view in society that enterprises should, as far as the completion of the payment of the index be completed, guarantee that even if there are some problems concerning the accounting, cost promotion and cost utilization, the economic supervision departments at all levels should not interfere with the retained profits. I think this understanding is one-sided. After the implementation of the contractual management responsibility system,