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我国著名会计学家杨纪琬应邀列席了十五大的开幕和闭幕。当记者此次采访他时,看起来他格外精神,似乎仍然沉浸在兴奋之中。记者:十五大确立了我国经济体制进一步改革的模式和重点,那么这些改革与会计会发生怎样的联系呢?杨纪琬:所有这些改革,都离不开我们的会计工作,可以说,我国整个经济体制改革的过程都需要财务、会计工作加以配合。这些给我们的会计工作提出了新的任务,我们不能按照过去管理国有企业的一套去管理股份制企业。建立现代企业制度要求管理科学。财务管理、成本管理、会计管理都是企业经营管理的重要组成部分,所以建立现代企业制度就要规范三个管理,并不断提高三个管理的水平。
Yang Jijie, a famous accountant in our country, was invited to attend the opening and closing of the 15th National Congress. When a reporter interviewed him, it seemed that he was especially spirited and still seemed to be immersed in excitement. Reporter: The 15th Congress has established the mode and key points for the further reform of China’s economic system. What kind of connection will these reforms have with accounting? Yang Jilian: All of these reforms can not be separated from our accounting work. It can be said that the entire economy of our country The process of institutional reform requires financial and accounting work to be coordinated. These new tasks have been given to our accounting work. We can not manage the joint-stock enterprises according to the past management of the state-owned enterprises. Establishing a modern enterprise system requires management science. Financial management, cost management and accounting management are both important components of business management. Therefore, to establish a modern enterprise system, we must standardize the three management practices and constantly improve the level of the three management systems.