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党的三中全会以后,国家在调整国民经济的同时,广泛推行了经济责任制.在经济责任制的推动下,会计工作在企业中的地位和作用发生了显著的变化.会计工作已被人们认为是企业管理的一个重要组成部分,是提高经济效益不可缺少的有力工具.但是,我们应当看到,由于会计工作在十年浩劫中遭到空前破坏,除了少数较好的企业外,多数企业的会计工作仍然很薄弱,远远适应不了经济责任制的需要.本文仅就企业会计工作如何适应经济责任制的要求,提出一些粗浅的看法.
After the Third Plenary Session of the party, the state extensively promoted the economic responsibility system while adjusting the national economy. Under the impetus of the economic responsibility system, the status and role of accounting work in the enterprise has changed significantly. Accounting work has been It is considered to be an important part of corporate management and an indispensable tool for improving economic efficiency. However, we should see that because of the unprecedented destruction of accounting work in the catastrophes of the ten years, most enterprises except for a few good ones The accounting work is still very weak, and it is far from being able to adapt to the needs of the economic responsibility system. This paper presents only some superficial views on how the accounting work of enterprises should adapt to the requirements of the economic responsibility system.