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在财会改革的方法和步骤上,有几个问题是值得注意的:一是改革与整顿的关系;二是总结自己的经验与借鉴外国经验的关系;三是如何循序渐进的问题。一、用改革的精神指导整顿。财会工作经过十年动乱,原有基础受到相当破坏。尽管近几年进行了必要的清理,有了一定恢复和改进,但混乱现象仍未彻底扭转。所以在企业整顿中,要恢复一些正常的核算秩序、行之有效的规章制度和应当遵循的管理原则。但整顿不能仅仅停留在恢复阶段,还要向建设性阶段发展,进行除旧创新。这就是说改革与整顿既有区别、又有联系。它们在许多方面要交错进行,不可能截然分开。既不能把两者机
In the methods and steps of the fiscal reform, there are several issues worth noting: First, the relationship between reform and consolidation; second, summarizing the relationship between our own experience and using foreign experience; and third, how to proceed gradually. First, rectify with the spirit of reform. After a decade of turmoil in the accounting work, the original foundations suffered considerable damage. Despite the necessary clean-up and some recovery and improvement in recent years, the chaos has not been completely reversed. Therefore, in the process of enterprise reorganization, some normal accounting rules, effective rules and regulations and the management principles that should be followed should be restored. However, rectification can not stop at the recovery stage, but at the constructive stage, in addition to the old innovation. This means that there are both differences and links between reform and rectification. They are staggered in many ways and can not be separated. Neither can the two machines