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随着经济体制改革的全面展开,会计改革势在必行,而且是一个迫在眉睫需要解决的问题。经济体制改革的重要内容是打破两个“大锅饭”,克服平均主义。利改税,是打破企业吃国家的“大锅饭”;推行企业经济责任制,则是打破职工吃企业的“大锅饭”,能否贯彻好经济责任制,是企业改革好坏的重要标志。每个企业需要根据各自的特点研究推行责任会计,来充实经济责任制的具体内容。
With the full implementation of economic reform, accounting reform is imperative, and it is an urgent problem to be solved. The important content of economic reform is to break two “big pots” and overcome egalitarianism. To change the tax system is to break the “big pot” in which the enterprises eat the country. To implement the economic responsibility system for enterprises is to break the “big pot” of the workers’ enterprises and whether to carry out the economic responsibility system is an important symbol of the reform of the enterprise. Each enterprise needs to study and implement responsible accounting according to its own characteristics so as to enrich the specific content of the economic responsibility system.