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《财会通讯》发表了宋小明和王军论企业会计隶属关系的文章,很有见地。来、王已经做了比较详细的论证。我在此愿意附和几句。企业会计之被赋予国家监督的性质,肇始于建国初,其中明显地看到苏联会计观的影响。我国那时模仿的是苏联的经济管理体制,因袭苏联的会计观念是再自然不过的。《中共中央关于经济体制改革的决议》之后,我国的经济管理体制有了一个根本的转变。毫不夸衿地说,我们已经走在了苏联的前面。
“Accounting Newsletter” published Song Xiaoming and Wang Jun on the affiliation of business accounting articles, insightful. Come, the king has done a more detailed argument. I am here to attach a few sentences. The nature of corporate accounting, which was endorsed by the state, began in the early days of the founding of the nation, and clearly saw the impact of Soviet accounting. My country then imitated the Soviet Union’s economic management system, because of the Soviet Union’s accounting concept is no longer natural. After the “Resolution of the CPC Central Committee on the Reform of Economic System,” China’s economic management system has undergone a fundamental change. It is no exaggeration to say that we have come in front of the Soviet Union.