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全国中青年财务成本理论研讨会,于6月上旬在大连市召开。中国会计学会和中国成本研究会常务副会长、财政部会计事务管理司顾问杨纪琬教授出席了会议,并以“承包经营责任制引起的思考”为主题作了重要学术报告。研讨会围绕经济体制改革的实践,就新旧经济体制转换时期中企业财务成本问题进行了热烈的讨论,现将主要学术观点介绍如下: 一、新旧体制转换中的财务问题和对策1、企业财务体制的改革及财务模式的选择。代表们认为,建立自负盈亏的财务体制是全民所有制企
The National Symposium on Youth Financial Cost Theory was held in Dalian in early June. Professor Yang Jirong, executive vice president of the China Accounting Society and China Cost Research Association and advisor to the Department of Accounting Management of the Ministry of Finance, attended the meeting and made an important academic report with the theme of “Thinking from the contract responsibility system”. The seminar focused on the reform of the economic system and discussed the financial costs of enterprises in the transition period between the old and new economic systems. The main academic viewpoints are as follows: 1. The financial problems and countermeasures in the transformation of the old and new systems 1. The financial system of enterprises The reform and choice of financial model. Delegates believe that establishing a self-financing financial system is a state-owned enterprise