论文部分内容阅读
一、租赁企业加强会计核算和财务管理的理论依据在深化商业企业管理体制的改革中,按照所有权与经营权适当分离的原理,对小型国营商业企业实行租赁经营的改革,是优化经营机制,推动流通力发展的一种新的尝试,在商业部门已广泛推行,并已取得明显效益。但由于在指导思想上只注重租赁形式的改变,忽视管理机制的配套改革,特别是在加强会计核算和财务管理问题上认识比较模糊。因而影响了租赁改革的深入开展和完善,因此有必要对这一问题从理论的高度加以重视和研究。企业是从事经济活动的组织,租赁企业是从经营机制上得到优化的经营形式。租赁企业
I. The theoretical basis for strengthening the accounting and financial management of leasing enterprises In the reform of deepening the management system of commercial enterprises, according to the principle of proper separation of ownership and management rights, the reform of leasing operations for small state-owned commercial enterprises is to optimize the operating mechanism and promote A new attempt to develop the circulation force has been widely implemented in the commercial sector and has achieved significant benefits. However, as the guiding ideology only focuses on the changes in the form of leasing, neglecting the supporting reforms of the management mechanism, and especially on the issues of strengthening accounting and financial management, it is relatively vague. This has affected the in-depth development and improvement of the lease reform. Therefore, it is necessary to attach importance to and study the issue from the theoretical perspective. A company is an organization engaged in economic activities. A leasing company is an operating form that is optimized from the operating mechanism. Leasing companies