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笔者认为,在深化企业改革中,企业确立什么样的会计管理形式,应根据企业各自的特点来确定,既不能说统管统派好,也不能说统管统派都不好。由于情况不同,统管统派有可能在这个企业好,在那个企业就不好,也有可能同一个单位,在这个时期应采用统管统派,过一段时间,情况发生了变化,统管统派就不行了。因此,应该允许各种会计管理形式并存,采用什么样的形式适合,就确定什么样的形式。比如在国有企业中,对已经理顺了产
The author believes that in deepening corporate reforms, what kind of accounting management forms enterprises should establish, should be determined according to the characteristics of the company’s respective, can not be said to be unified management, and can not be said that unified management is not good. Due to different circumstances, the unified management may have a good presence in this enterprise. It may not be good in that enterprise. It may also be possible for the same entity to adopt unified management at this stage. After a period of time, the situation has changed and the unified management will not work. Now. Therefore, we should allow various forms of accounting management to coexist and what kind of form we use to determine what kind of form. In state-owned enterprises, for example,