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建国以来,广大财会人员在执行国家财政制度,为经济建设服务中起到一定的作用。但随着经济体制改革的逐步深化,企业的两权分离,加上厂长负责制,使企业同国家的关系在一定程度上发生了变化,这都给会计人员担负双重身份带来了一定的困难。因而就出现了许多监督失控现象。尽管改革以来,会计工作得到了全社会的重视,会计的地位也在不断提高,1985年颁布了《会计法》,企业推行了“一长三师制”,会计的作用在企业得以加强,注册会计师事业发展快,会计信息在社会经济活动中发挥越来越大的作用。但鉴于改革时期,要使会计改革跟上经济体制改革的步伐,还必须努力更新会计观念,进一步发挥会计的作用。 (一)明确会计人员的现实身份。关于会计的“身份”问题众说不一。我们认为《会计法》规定会
Since the founding of the People’s Republic of China, a large number of finance and accounting personnel have played a certain role in implementing the state financial system and serving economic construction. However, with the gradual deepening of the reform of the economic system, the separation of the two companies’ rights and the responsibility system of the factory director have changed the relationship between the enterprises and the state to a certain extent. All this has brought a certain amount of double burden to accountants difficult. Thus there have been many oversight out of control. Despite the reform, accounting has been the focus of the whole society, the status of accounting is also rising, in 1985 promulgated the “Accounting Law”, the enterprise introduced the “one-year teacher system”, the role of accounting in the enterprise to be strengthened, the registration The rapid development of accountants, accounting information in social and economic activities play an increasingly important role. However, in view of the reform period, to make accounting reform keep pace with the pace of economic restructuring, we must also strive to update accounting concepts and further promote the role of accounting. (A) a clear accountants of the real identity. There is a lot of talk about the “identity” of accounting. We think the Accounting Law provides