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新旧会计制度接轨只是会计制度改革系统工程中的第一个环节,更深层次的改革是建立适应市场经济的企业内部财务管理的新机制,充分发挥财会工作在企业生产经营活动中的参与、干预、支持和引导作用。我们下一步改革的基本思路是:1、适应市场经济要求,改革财务管理模式在社会主义市场经济体制下,企业生产的目的除了为社会提供所需的商品外,同时要讲求经济效益,追求企业利益的最大化,完成资本积累,实现滚动增值的自身良性循环。因此企业的财务工作不能再停留在被动
The integration of the old and new accounting systems is only the first link in the system project of accounting system reform. The deeper level of reform is the establishment of a new mechanism for internal financial management of enterprises that adapts to the market economy, and gives full play to the participation and intervention of accounting and accounting work in the production and business activities of enterprises. Support and guide role. The basic ideas for our next step of reform are: 1. Adapting to the requirements of the market economy, reforming the financial management model Under the socialist market economic system, the purpose of production is not only to provide the necessary goods for the society, but also to pay attention to the economic benefits and pursue the enterprise. The maximization of interests, the completion of capital accumulation, and the realization of a virtuous circle of rolling value-added. Therefore, the financial work of the company can no longer stay in the passive