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随着我国经济体制改革的深化,作为经济管理活动的主要组成部分——会计,也必须随之改革。虽然会计改革要涉及多方面的理论和实际问题,绝非一蹴而就之事。但从会计的反映和监督两个基本职能上看,首先从会计核算,特别是从资金平衡表的结构改革入手,可能容易取得成效。资金平衡表是综合反映某一时点上企业财务状况的重要报表,有着极为重要的作用.现行制度规定的报表,以三段平衡为基本结构。这种结构反映了国家集中管理企业的主导思想,适用于以往的高度集中的
With the deepening of China’s economic restructuring, accounting, as a major component of economic and management activities, must also be reformed. Although accounting reform involves many aspects of theoretical and practical issues, it is not an overnight event. However, from the perspective of the two basic functions of accounting reflection and supervision, first of all, starting from accounting, especially from the structural reform of the fund balance sheet, it may be easy to achieve results. The balance sheet is an important report that comprehensively reflects the financial status of a company at a certain point in time. It has a very important role. The statements stipulated in the current system are based on a three-stage balance. This structure reflects the leading ideology of centrally managed enterprises in the country and applies to the highly concentrated