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党的十三大以后,中国会计面临了两个问题: (一)从理论到实际,中国会计如何为发展中国的社会生产力服务? (二)在会计理论上,如何克服僵化思想,不使许多在社会主义条件下有利于发展社会生产力的东西,被当作“资本主义复辟”,加以反对? 科学技术的现代化,是四个现代化的关键。党的十三大政治报告指出,科学技术的发展,管理水平的提高,关系到我国现代化的进程。会计既是一种科学技术,又是一种管理方法。对我国的现代化,有双重的意义。中国的会计应如何现代化,使其能更好地为发展我国的社会生产力服务,实际是一个十分迫切的问题。今天,管理上不去,我国的经济工作很难上得去,已为举国上下所公认;而会计上不去,管理必然只能上不去,则往往闻者瞠目。环顾全球,未有经济发达之国而会计
After the 13th CPC National Congress, Chinese accounting faces two problems: (1) How can Chinese accounting serve the development of social productive forces in China from theory to practice? (2) How can we overcome the rigid thinking in the accounting theory and prevent many What is conducive to the development of social productive forces under socialism is treated as a “restoration of capitalism” and opposed? The modernization of science and technology is the key to the four modernizations. The report of the 13th National Congress of the CPC pointed out: The development of science and technology and the improvement of management level are related to the process of our country’s modernization. Accounting is both a science and technology, but also a management method. It has dual significance to our country’s modernization. How to modernize China’s accounting so that it can better serve the development of China’s social productive forces is actually a very urgent issue. Today, it is hard not to go along with management. Our country’s economic work is hard to gain and has been recognized by all over the country. However, if accounting is not followed and management can not be achieved, it is often noticed. Looking around the world, there is no economically developed country accounting