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党的十五大在经济理论上有许多新的发展,尤其是在对公有制的认识上实现了新的突破。这对调整和完善所有制结构,加快推进国有企业的改革,都具有重要的意义。同时,也给深化财会改革提出了新的要求,并提供了新的思路和动力。企业财务会计历来都是依赖于一定的经济环境,各种经济理论、经济政策、经济体制都是财务会计理论与方法的重要影响因素。对公有制经济的含义、公有制实现形式多样化的重新认识,及其在此基础上对国有企业的深化改革,都对财务会
The 15th National Congress of the Communist Party of China has many new developments in economic theory, especially in the recognition of public ownership. This is of great significance to adjusting and perfecting the ownership structure and accelerating the reform of state-owned enterprises. At the same time, it also set new requirements for the deepening of the accounting reform and provided new ideas and motivation. Enterprise financial accounting has always been dependent on a certain economic environment, a variety of economic theory, economic policy, economic system are important accounting and financial accounting theory and method of influencing factors. On the meaning of public ownership economy, public ownership to achieve the diversification of the form of re-understanding, and on this basis, the deepening reform of state-owned enterprises, the financial meeting