论文部分内容阅读
我们现行的一套会计制度、帐表组织和有关会计方法是在高度集中的经济体制下逐步建立和形成的.这套会计体系的核心,是为统一的计划管理和统一的财务制度服务,为核算和反映上级的各项计划指标服务的.而这些帐表所反映的数据,对企业本身,有的基本无用;有的即便有用,也因时过境迁,早已是明日黄花了.因此,会计工作必须改革,必须由事后记帐、算帐,主要为上级服务的“报帐型”,转向事前、事中核算和控制,讲求经济效果的“管理型”.会计工作必须立足于基层.会计制度和方法,首先要满足企业经营管理的需要,以提高经济效益为中心,在此基础上,同时满足宏观经济的需要.这应是会计工作改革的指导思想.
Our current set of accounting systems, accounting tables, and related accounting methods are gradually established and formed under a highly centralized economic system. The core of this accounting system is to provide unified planning management and a unified financial system. Accounting and reflecting the superior’s various indicators and services. The data reflected by these accounts are basically useless to the enterprise itself; some are useful, but also have been delayed for a long time. Therefore, the accounting work must be The reform must be followed by post-accounting and accounting, mainly for the “reporting type” of higher-level services, to shift to pre- and post-accounting and control, and to emphasize the “management type” of economic effects. Accounting must be based on the grassroots. Accounting systems and Methods, we must first meet the needs of business management, to improve economic efficiency as the center, on this basis, while meeting the needs of the macro economy. This should be the guiding ideology of accounting reform.