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企业会计工作,现正处在新旧会计制度转换的重要阶段。一方面,《企业会计准则》和新会计制度体现的与建立社会主义市场经济要求相适应的会计理论和会计原则,亟待我们在财会实务中加以贯彻实施;另一方面,大多数企业继续实行着以承包为主的经营方式,与建立社会主义市场经济要求相配套的现代企业制度仍然有待建立。新旧制度差异的调整、衔接,需要我们继续作出艰苦的努力。认真研究这一重要阶段的特殊矛盾与问题,使财会工作趋于规范和完善,具有重要的现实意义。
Enterprise accounting work, is now in an important phase of the transformation of old and new accounting system. On the one hand, the accounting theory and accounting principles embodied in the “Accounting Standards for Business Enterprises” and the new accounting system that are in conformity with the requirements of establishing a socialist market economy urgently require us to implement them in our financial and accounting practices; on the other hand, most enterprises continue to implement The modern enterprise system, which is based on the contract-based mode of operation and completes the requirement of a socialist market economy, remains to be established. The adjustment and convergence of the differences between the old and the new systems will require that we continue to make painstaking efforts. It is of great practical significance to conscientiously study the special contradictions and problems in this important stage so that the accounting work tends to be regulated and perfected.