论文部分内容阅读
十一届三中全会以来,我国经济体制改革以分配关系为突破口,有力地推动了企业改革的深化和发展,增强了企业的活力。近年来,按照所有权和经营权分离的原则,普遍推行了企业承包经营责任制。经济责任制的重点已由企业外部(企业对国家)转移到企业内部(职工对企业)。作为经济体制改革组成部分的会计改革,必将深入发展而不断地发生一些重大变化。国家对企业的承包任务确定以后,企业如何确保完成?关键在于扎扎实实做好一系列基础工作,实行内部承包,通过层层落实责、权、利,调动起全体职工的积极性和创造性。在这样形势下,我国会计理论和实际工作者,针对内部经济责任制中提出的会计问题,借鉴西方会计中的合理做法,初创具有中国特色的责任
Since the Third Plenary Session of the 11th Central Committee of the Communist Party of China, the reform of China’s economic structure has taken the distribution as a breakthrough point, effectively pushing forward the deepening and development of enterprise reform and strengthening the vitality of enterprises. In recent years, in accordance with the principle of separation of ownership and management rights, the general implementation of the enterprise contract management responsibility system. The focus of economic responsibility has been shifted from the outside of the enterprise (business-to-country) to the business-inside (employee-to-business). As an integral part of the economic reform, the accounting reform will surely go further and make some major changes. After determining the contracting tasks of the state, how can the enterprises ensure the completion? The key is to carry out a series of basic work in a down-to-earth manner, carry out internal contracting and mobilize the enthusiasm and creativity of all staff through layers of responsibility, power, profit and transfer. Under such circumstances, China’s accounting theory and actual workers, in view of the accounting problems raised in the internal economic responsibility system, learn from the reasonable practices in the western accounting and start the responsibility with Chinese characteristics