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当前企业改革的突破口是转换经营机制,把企业推向市场,使企业真正成为自主经营、自负盈亏、自我发展、自我约束的社会主义商品生产者和经营者。那么,作为企业的会计工作,将面临哪些挑战呢? 挑战之一:企业目标、经营方式的深刻变化对会计管理的目标、内容提出了新要求。经过十多年的经济体制改革,企业虽然在“转轨变型”过程中,发生了一些变化,但是,从来没有象今天随着改革开放的深入发展,把企业真正推向市场,使企业成为独立的商品生产者和经营者。在这种新形势下,企业要生存、要发展,只有到市场去竞争,生产
The breakthrough in current enterprise reform is to transform the operating mechanism and push the company to the market, so that the enterprise can truly become a socialist producer and operator of self-managed, self-financing, self-development, and self-restraint. Then, as the accounting work of the enterprise, what challenges will it face? One of the challenges: The profound changes in the company’s goals and management methods raise new requirements for the objectives and contents of accounting management. After more than a decade of reform of the economic system, although the company has undergone some changes in the process of “transformation and transformation,” it has never been like the in-depth development of reforms and opening up to push the company to the market and make the company independent. Commodity producers and operators. Under this new situation, companies must survive and develop, and only go to the market to compete and produce.