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充分发挥财会工作职能作用,为社会主义市场经济体制服务,为企业服务,是当前企业财会工作者面临的一个重要课题。(一)社会主义市场经济体制对企业财会工作的影响和要求社会主义市场经济体制的建立,对财会工作提出了新的任务和要求,对我国传统的财务会计管理体制和会计核算模式提出了新的挑战。它对企业财会工作的影响及要求主要是:一、企业成为自主经营、自负盈亏、自我发展、自我约束的社会主义市场经济的主体。它拥有独立的法人财产权,并以这种独立的法人财产权享有民事权利,承担民事责任。企业改变了计划经济体制下的行政机构附属物的地位,成力独立的经济实体。这就要求企业是一个独立的会计主
Giving full play to the functions of accounting functions, serving the socialist market economic system, and serving the enterprises is an important task faced by current accounting personnel. (1) The influence of the socialist market economic system on corporate accounting work and the establishment of a socialist market economic system have raised new tasks and requirements for accounting work, and put forward new proposals for the traditional financial accounting management system and accounting model in China. The challenge. Its influence and requirements on corporate accounting work are mainly as follows: 1. The enterprise has become the main body of the socialist market economy that is self-operated, self-financing, self-development, and self-restraint. It has an independent legal person’s property rights and enjoys civil rights and assumes civil liabilities with this independent corporate property right. The enterprise changed the position of the administrative agency appendage under the planned economic system and became an independent economic entity. This requires that the company is an independent accounting master