会计改革与商品经济的发展

• 作 者: 席玉聚
• 出 处: 广西会计
• 发表日期: 1987年01期
• 关键词: 会计改革 经营决策 会计工作 责任会计 企业财会人员 经济活动 货币资金 社会经济发展 财产物资 资金周转

社会主义经济是有计划的商品经济,商品经济的充分发展是社会经济发展不可逾越的阶段。早在第五届全国人民代表大会第四次会议上,赵紫阳总理在政府工作报告中就指出:“在我国,要大力发展社会主义的商品生产和商品交换”。又说:“社会化大生产的一个根本特点就是交换的扩大,……在经济工作中,我们应该彻底抛弃自给自足的自然经济的观点”。要使社会主义商品经济有个大的发展,首先必须破除一切阻碍商品经济发展的陈腐观念和陈规陋

The socialist economy is a planned commodity economy. The full development of the commodity economy is an insurmountable stage of social and economic development. As early as the Fourth Session of the Fifth National People’s Congress, Premier Zhao Ziyang pointed out in his government work report: “In our country, we must vigorously develop socialist commodity production and exchange of commodities.” He added: “One of the fundamental characteristics of the socialized mass production is the expansion of exchange... In economic work, we should completely abandon the view of the self-sufficient natural economy.” To make the socialist commodity economy have a big development, we must first of all eliminate the stereotypes and stereotypes that hinder the development of the commodity economy