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近几年来,会计改革配合经济体制改革,取得了一定的成绩,积累了一些经验,呈现了在越来越广阔的范围内进行探索和实践的好势头。具体来说: (一) 以贯彻落实经济责任制为中心,具有我国特点的责任会计有了可喜的发展。许多单位结合经济责任制的具体形式和内容,划小核算单位,根据责权利效结合的原则,总结我国五十年代和六十年代推行群众性经济核算的经验,实行了具有中国特色的责任会计;结合责任会计的推行,内部核算形式、核算方法等等,都在作相应的改革,会计核算正在向生产经营的多环节渗透。 (二) 会计核算和监督的内容,正在改变全国统一的单一模式,逐步与生产经营管理的特定需要相结合。不少单位根据产品(服务)质量在宏观和微观经济中地位不断加强的情况,开展了质量成
In recent years, with the reform of the economic structure, the accounting reform has made some achievements and accumulated some experiences, showing the good momentum of exploration and practice in an ever broader range. Specifically: (1) With the implementation of the economic responsibility system as the center, responsibility accounting with the characteristics of our country has enjoyed encouraging developments. Many units, in light of the specific forms and contents of the economic responsibility system, plan small accounting units and summed up the experience of popularizing mass economic accounting in the 1950s and 1960s in accordance with the principle of combining rights and benefits with responsibility and responsibility, and implemented the responsibility accounting with Chinese characteristics ; Combined with the implementation of the responsibility accounting, the internal accounting form, accounting methods, etc., are making the corresponding reforms, accounting is being infiltrated into the production and operation of multiple links. (II) The content of accounting and supervision is changing the unified single mode of the whole country and gradually integrating with the specific needs of production and operation management. According to the continuous improvement of the quality of products (services) in macroeconomic and micro-economy, many units carried out quality control