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(一) 在经济体制改革不断深化的过程中,会计工作如何适应改革,实现宏观间接管理,很有建立和适应政府部门间接管理的会计管理机构——会计服务公司的需要。会计服务公司是一个自收自支的事业单位。开始,专门为一些规模比较小的行政企事业单位,集体企业,乡镇街道企业,“三资企业”和个体工商者的财务收支进行反映、控制和监督。会计服务公司严格遵守有关国家政策,法令和规章制度,按会计准(原)则办事。业务上受财税部门指导。会计服务公司健全壮大后,再扩大服务领域。会计服务公司由各档会计专业职务人员组成,需要提供会计服务的单位,只能向会计服务公司聘请而
(1) In the process of deepening economic reform, how should accounting work adapt to the reform and achieve macroscopic and indirect management? It is necessary to establish and adapt to the accounting management company, an accounting management company indirectly managed by government departments. Accounting services company is a self-supporting institutions. At the beginning, it specially reflected, controlled and supervised the financial revenues and expenditures of some small-scale administrative institutions, collective enterprises, township and town enterprises, “foreign-funded enterprises” and individual industrial and commercial enterprises. Accounting services company strictly abide by the relevant national policies, decrees and rules and regulations, according to accounting standards (original) is doing things. Business by the tax department guidance. Accounting services company sound and expanding, and then expand the service areas. Accounting services company by the stalls accounting professional staff, need to provide accounting services unit, only to the accounting services company hired