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赵紫阳同志在十三大报告中指出“当前深化改革的任务主要是:围绕转变企业经营机制这个中心环节”。“按照所有权经营权分离的原则,搞活全民所有制企业”。“实行所有权与经营权分离的具体形式,可以依产业性质、企业规模、技术特点而有所不同”。承包和租赁等多种形式的经营责任制都是所有权与经营权分离的具体形式。在这种形式下的企业财会管理模式,我们设想是“两权分离,有偿占用,按章纳税,权责下放,用活资金,自负盈亏”的责任会计模式。
Comrade Zhao Ziyang pointed out in the report of the 13th National Congress that “the current task of deepening reforms is mainly to focus on the central link of changing the operating mechanism of enterprises”. “According to the principle of separation of ownership and management rights, we will invigorate all people-owned enterprises.” “The specific form of separation of ownership and management rights may vary depending on the nature of the industry, the size of the company, and the technical characteristics.” Various forms of business responsibility systems, such as contracting and leasing, are specific forms of separation of ownership and management rights. In this form of enterprise financial management model, we envisage the responsibility accounting model of “two rights separation, paid occupation, tax payment by chapter, devolution of authority and responsibility, use of live capital, self-financing”.