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为了全面推广图民经济核算,应该把微观经济核算的会计核算、统计核算、业务核算有机结合起来,并进一步把微观核算与国民经济核算,把国民经济核算与社会会计有机结合起来。这种有机结合的起点是微观会计核算。因此,只有改革微观会计核算,才能为满足国民经济核算有效地提供基础数据初。步设想如下: 第一,端正会计改革的指导思想。会计改革正在深入进行,但受经济体制改革制约,进展较慢。当前正面临全面、系统的改革,传统地以产品经济为模式的会计核算体系,巳不适应有计划商品经济发展的需要。传统的微观会计核算是为财政收支平衡服务的,造成了会计核算内容的混乱和会计报表的多变,权责发生制被扭曲,国家对企业的投资用冲减的方法处理,以致在会计核算中表现不出来。有些西方的会计专家看不懂我们的报表,有时短收超
In order to fully popularize the economic accounts of the people and the people, the accounting, statistical and business accounting of micro-economic accounting should be organically integrated, and the micro-accounting and the national economy accounting should be further combined with the organic integration of the national economy accounting and social accounting. The starting point for this organic combination is microscopic accounting. Therefore, only by reforming micro-accounting can we effectively provide basic data for the national economy. The steps are as follows: First, correct the guiding ideology of accounting reform. Accounting reform is being carried out in depth, but constrained by the reform of the economic system, progress is slow. Currently, we are facing a comprehensive and systematic reform. The accounting system traditionally based on the product economy has not met the needs of a planned commodity economy. The traditional micro-accounting services for the balance of payments, resulting in confusion in accounting content and changes in accounting statements, accrual system is distorted, the state investment approach to deal with the offset, so that in accounting Accounting does not come out. Some Western accounting experts do not understand our statements, sometimes too short