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为适应发展社会主义市场经济的需要,我国《企业财务通则》和《企业会计准则》同时出台,企业的财务管理和会计核算都要按新制度作相应改变;同时,我国行将恢复关贸总协定缔约国地位,要求我国的财务管理和会计核算向国际会计惯例靠拢,更多地吸收、借鉴国外通行有效的管理方式和先进经验,推动我国财务和会计工作走向规范化,科学化和国际化。因此,我国企业的财会机构,实行财务与会计的分离而呈现二元化,作为市场经济的产物,是企业转换经营机制的现实需要,也是经济发展的必然趋势。
In order to meet the needs of the development of the socialist market economy, China’s “General Corporate Finance” and “Enterprise Accounting Standards” have been issued at the same time. The financial management and accounting of enterprises must be changed in accordance with the new system; at the same time, China will resume GATT. The status of the State party requires that China’s financial management and accounting be closer to international accounting practices, and more effective in absorbing and referring to foreign effective management methods and advanced experience to promote China’s financial and accounting work to become standardized, scientific, and international. Therefore, the financial institutions of Chinese enterprises adopt the dualization of separation of finance and accounting. As a product of market economy, they are the actual needs of enterprises to change operating mechanisms, and are also the inevitable trend of economic development.