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发轫于80年代初期的我国新时期的会计改革,已走过了整整10年。在这10年间,我国会计工作各方面都取得了巨大的进步,会计在经济管理中的作用愈来愈得到发挥。但是,这种改革仍只是局部性的或先期性的(基础性的),我国会计工作体制尚未完全向适应有计划商品经济要求的新体制转换,尚未系统地建立起能增强企业活力、适应宏观调控职能转换要求
The accounting reform of our country in the early 1980s, which started in the early 1980s, has come a full decade. During these 10 years, tremendous progress has been made in all aspects of accounting work in our country. The role of accounting in economic management has been increasingly exerted. However, this reform is still only partial or preliminary (basic). The accounting system in our country has not yet completely transformed into a new system that meets the requirements of a planned commodity economy. It has not yet systematically established a system that can enhance the vitality of enterprises and adapt to the macro Regulate the function conversion requirements