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会计改革是企业改革的重要内容。发展会计理论、推动会计改革是当前深化企业改革的迫切需要。本文试就会计改革和社会主义会计理论的若干问题谈几点浅见。深化企业改革的中心目的,就是要真正把企业搞活,提高企业经营活动的经济效益和社会效益。在深化改革的进程中,一方面要把多种形式的承包经营责任制落实到企业。另一方面要加强和完善企业内部的经营机制,以达到预期的效果。因此,随着企业改革
Accounting reform is an important part of corporate reform. The development of accounting theory and the promotion of accounting reform are the urgent needs for deepening corporate reform. This article attempts to discuss several issues concerning accounting reform and socialist accounting theory. The central purpose of deepening enterprise reform is to really invigorate the enterprise and improve the economic and social benefits of the company’s business activities. In the process of deepening reforms, on the one hand, various forms of contract responsibility system should be implemented in enterprises. On the other hand, it is necessary to strengthen and improve the internal operating mechanism of the company in order to achieve the desired results. Therefore, with the reform of the enterprise