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一、推行责任会计势在必行十三届五中全会通过的“进一步治理整顿和深化改革的决定”中指出:“在当前治理整顿期间,深化和完善改革的重点,是要根据计划经济与市场经济相结合的原则,稳定、充实、调整和完善前几年改革的措施”、“企业承包经营责任制有利于调动企业和职工发展生产的积极性,应当继续坚持,同时要认真总结实践经验,兴利除弊,不断加以完善。”又指出“各地区各部门必须端正指导思想,真正下功夫改进经营管理,讲求经济效益,提高经济效益的要求要具体化,层层加以落实,并作为考核各级经济组织和企业工作好坏的主要指标。”我们会计改革的总体目标,也必须在上述方针的指引下,围绕搞活大中型企业,讲求
I. Imperative implementation of responsible accounting It is stated in the “Decision on Further Governance, Reorganization and Deepening of Reform” adopted by the Fifth Plenary Session of the 13th CPC Central Committee: “During the period of current governance and rectification, the focus of deepening and perfecting the reform lies in that according to the planned economy and Market economy, the measures of stabilizing, enriching, adjusting and perfecting reforms of the past few years. ”“ The responsibility system of contracting management of enterprises is conducive to mobilizing the enthusiasm of enterprises and staff in the development of production. We should continue to insist on this while seriously reviewing practical experience, ”We also pointed out that“ all localities and departments must correct their guiding ideology, really make efforts to improve their management, emphasize economic benefits, and enhance the economic efficiency of the requirements to be specific, to be implemented at various levels, and as an assessment of all levels of economy Organization and the work of the main indicators of good and bad business. ”The overall goal of our accounting reform, but also must be guided by the above guidelines around the invigorating large and medium-sized enterprises, stress