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十年来,我国会计改革取得了明显的成就;但会计改革与经济改革发展的实践之间尚存在不少矛盾,如(1)理论脱离实际,对会计对象、属性、职能等研究较多,面对会计实践中存在的问题则研究很少,使会计核算效果提高较慢;(2)会计改革虽受经济体制改革的影响,并应与经济体制改革相适应,但会计改革未能从分析经济体制改革的特点来确定会计改革的目标和方向,积极配合经济体制改革来完成自身的改革。因此,继续深入地进行会计改革是很必要的。如何改?笔者思考如下:
However, there are still many contradictions between the accounting reform and the practice of economic reform. For example, (1) the theory is out of practice, there are many studies on accounting objects, attributes and functions, etc. The problems in the accounting practice are studied very little, which makes the accounting effect more slowly; (2) Although the accounting reform is influenced by the economic system reform and should be compatible with the economic system reform, the accounting reform fails to analyze the economy The characteristics of institutional reform to determine the objectives and direction of accounting reform, and actively cooperate with economic restructuring to complete its own reform. Therefore, it is necessary to continue the thorough reform of the accounting system. How to change? The author thinks as follows: