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商业财务会计的改革,是整个商业体制改革的重要组成部分,随着商业体制改革的不断深化,也向财会部门提出了许多新情况和新课题,要求我们进行认真的研究和探索,跟上改革的步伐,以适应深化商业改革的需要。(一)1984年以来,根据国务院(84)92号文件批转商业部《关于当前城市商业体制改革若干问题的报告》和十二届三中全会《关于经济体制改
The reform of commercial finance and accounting is an important part of the entire commercial system reform. With the continuous deepening of the reform of the commercial system, many new situations and new topics have also been proposed to the finance and accounting departments, requiring us to carry out serious research and exploration and keep up with the reform In order to adapt to deepen the need of commercial reform. (1) Since 1984, according to the document of the State Council (No. 84) No. 92, the Ministry of Commerce has approved the “Report on Some Issues Concerning the Current Reform of Commercial System in Cities” and the Third Plenary Session of the Third Plenary Session of the 12th Central Committee of the Communist Party of China on "