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随着经济体制改革的深化和发展,承包经营责任制、租赁经营责任制及股份制的相继推广,打破了企业传统的经营管理体制,实行以责任为中心的经营管理体制,给企业注入了新的活力。但在改革的过程中,一些传统的会计核算形式已不适应经济改革的需要,亟需进行改革。本文拟就固定资产核算方面的改革谈点意见。一、固定资产折旧核算的改革现行《国营工业企业会计制度》规定,企业按月计提折旧时,借记“固定基
With the deepening and development of economic system reform, the responsibility system for contract management, the lease management responsibility system and the shareholding system have been successively promoted, which has broken the traditional management system of the enterprise and implemented the operation and management system centered on responsibility, injecting new vitality. However, during the process of reform, some traditional forms of accounting have not met the needs of economic reform and there is an urgent need for reform. This article intends to talk about the reform of fixed assets accounting point of view. First, the reform of depreciation of fixed assets accounting The current “state-owned industrial enterprises accounting system” provides that enterprises depreciated on a monthly basis, debit "fixed base