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作者认为,我国的财务会计制度改革取得了重大的历史性成果。但随着我国社会主义市场经济运行机制的最终确定和稳固,财会运行机制还要进行一次重大的、全面的改革,其总体思路可概括为:认真总结,全面规划,整体提高,到位实施。当前应着重抓好以下七项工作:一是加强财会工作的法制建设;二是充分发挥会计信息在国家宏观调控中的作用;三是不断提高财会人员的素质;四是加快会计应用准则的制订;五是逐步理顺对财会工作实行外部监督的关系;六是研究财税体制改革对财会工作的影响;七是加强财务会计基础理论的研究。
The author believes that China’s financial and accounting system reform has made significant historic achievements. However, with the finalization and stabilization of the operating mechanism of the socialist market economy in our country, a major and comprehensive reform of the financial and accounting mechanism needs to be carried out. The general idea can be summarized as follows: earnestly summarizing, overall planning, overall improvement and implementation in place. The current work should focus on the following seven tasks: First, to strengthen legal construction of accounting work; second, give full play to the role of accounting information in the country’s macro-control; third, continuously improve the quality of accounting personnel; Fourth, to speed up the development of accounting standards Fifth, we should gradually rationalize the relationship between the implementation of external supervision and accounting work. Sixthly, we will study the impact of the reform of the fiscal and taxation system on the work of finance and accounting. The seventh is to strengthen the study of the basic theory of financial accounting.