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涉外工业会计学是近年来新兴的一门专业会计学科,它是适应我国日益发展的合资经营工业和对外加工装配及补偿贸易业务客观需要而兴起的。当前对于如何发挥财会工作的作用,更好地为涉外经济服务;如何吸收国外先进管理经验,建立一套适合我国国情的涉外工业财务管理和会计核算制度等方面,无论在理论和实践上都有许多问题需要探讨和研究。兹根据我国政府颁布的有关涉外经济、财会工作方面的现行制度和文件,结合近年来涉外工业财会工作的实际情况,谈谈我的意见。
Foreign-related industrial accounting is a newly emerging professional accounting discipline in recent years. It is adapted to the objective needs of China’s growing joint venture industry and external processing and assembly and compensation trading business. At present, we have a role in how to bring into play accounting work to better serve the foreign-related economy; how to absorb advanced foreign management experience and establish a set of foreign-related industrial financial management and accounting systems suitable for China’s national conditions, both theoretically and practically. Many problems need to be explored and studied. Based on the current system and documents concerning foreign-related economic and accounting work promulgated by the Chinese government, I will discuss my opinions in light of the actual situation of foreign-related industrial accounting work in recent years.