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党的十四大以邓小平同志建设有中国特色的社会主义理论为指导,部署了九十年代改革和建设必须努力实现十个方面关系全局的主要任务,我们广大财会人员一定认真学习,深刻领会,贯彻落实,加倍努力做好本职工作,为促进国民经济上新的台阶贡献力量。党的十四大提出经济体制改革的目标是建立社会主义市场经济体制。围绕社会主义市场经济体制的建立,要求加快会计改革。这因为现在我国企业执行的是按行业(或部门)和按所有制关系分别制定的统一的会计核算制度,这套制度适应过去计划经济体制的需要,虽然曾发挥过重要作用,但随着改革的深化和对外开放的扩大,从总体上说,存在着不少弊端,它不利于企业加强内部管理和经济核算;不利于企业经营方式的多样化,发展横向经济联
Under the guidance of Comrade Deng Xiaoping’s theory of building socialism with Chinese characteristics, the 14th CPC National Congress has deployed the major tasks of reform and construction in the 1990s that must strive to achieve the overall relationship of ten aspects. Our vast number of financial and accounting personnel must earnestly study and profoundly understand, Implement it, double its efforts to do its work well, and make its contribution to promoting a new stage in the national economy. The goal set by the 14th CPC National Congress in reforming the economic structure is to establish a socialist market economic system. Around the establishment of a socialist market economy, we must speed up accounting reform. This is because now our country’s enterprises implement a unified accounting system formulated by industry (or department) and ownership by ownership. This system, which has adapted to the needs of the planned economy in the past, has played an important role. However, with the reform Deepening and opening up to the outside world in general, there are many drawbacks, it is not conducive to strengthening internal management and economic accounting enterprises; is not conducive to the diversification of business operations, the development of horizontal economy