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会计改革已经进行多年了,成效如何呢?可以回头看看。应该说成绩是很大的,在会计参予预决策、成本控制、发展责任会计等方面都取得了相当的进展。但多是在管理会计领域,而在财务会计领域,改革步子却还不大,可以说仍旧是个新课题。作者不揣冒昧,提出以下四点看法,目的是集中思路,群策群力,付诸实践,将财务会计改革引向高潮。议一建立新的资金平衡公式,实行新的利益分配模式会计的理论和实践与经济管理体制是密切相关的。建国以来,受苏联模式影响,我国建立了一套“全民所有制”(按:这种所有制实质上只能称作国家所有制或部门所有制)式的会计理论和方法,其中最集中的表现就是建立了以下的资金平衡式: 经营资金=资金来源这个平衡式说明:(1)企业的资金来源只有一
The accounting reform has been carried out for many years. How effective is it? You can look back. It should be said that the results are very large, and considerable progress has been made in accounting participation in pre-decision making, cost control, and development responsibility accounting. However, most of them are in the field of management accounting, but in the field of financial accounting, the pace of reforms is still small. It can be said that this is still a new topic. The author is not afraid to take the initiative and put forward the following four points of view. The purpose is to focus on ideas, make concerted efforts, put into practice, and lead the financial accounting reform to a climax. Discussing the establishment of a new formula for balancing funds and implementing a new model for the distribution of benefits The theory and practice of accounting are closely related to the economic management system. Since the founding of the People’s Republic of China, under the influence of the Soviet Union model, China has established a set of “national ownership” (according to this type of ownership can only be essentially called state ownership or sector ownership) accounting theories and methods, the most concentrated expression of which is the establishment of The following balance of funds: Operating funds = sources of funding This balanced description: (1) Only one source of funding for the company