论文部分内容阅读
商业企业会计转轨变型是会计改革的中心环节。1988年,我们中心提出会计工作“不仅要搞好事后的记帐、算帐、报帐的核算工作,而且应结合经营的全过程,进行事前预测、事中控制、事后分析。要积极主动地参与企业的投资决策、经营决策和分配决策,通过业务更新,使预测、决策、计划、控制、核算、分析六大会计职能得以充分发挥”。我们在这方面的实践与体会如下: 1.预测。会计应参与企业的销售预测、利润预测和费用预测,为决策和计划提供可靠的资料。销售预测是在市场调查的基础上,参考本企业
The transformation of accounting transition in commercial enterprises is the central link of accounting reform. In 1988, our center put forward the accounting work "not only to do a good job of post-accounting, accounting, and account accounting, but also to carry out pre-prediction, control in events, and post-mortem analysis in conjunction with the entire operation process. Participate in the company’s investment decisions, business decisions and allocation decisions, through business updates, so that forecasting, decision-making, planning, control, accounting, analysis of the six major accounting functions can be fully utilized. Our practice and experience in this area are as follows: 1. Prediction. Accounting should participate in the company’s sales forecast, profit forecast and cost forecasting, and provide reliable information for decision-making and planning. Sales forecast is based on the market survey, refer to the company