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随着经济体制改革的不断深入,原有的经济模式已被打破,多种经济成份和多种经营方式、新的经济模式与经济关系的涌现,使会计制度的改革问题越来越显得突出。目前我国会计制度改革的讨论正在不断深化。本文试就会计制度改革问题,提出一些粗浅看法以供参考。一、问题的所在我国原有的会计制度是按照高度集中的产品经济管理模式,引用苏联的会计理论进行设计的。虽然实行改革开放以来,会计赖以存在和发展的社会环境发生了巨大变化,以及对会计制度进行了多次修正和补充,但仍远远不能适应形势发展的需要,暴露出来的亟待解决的问题还不少,主要是:
With the continuous deepening of the reform of the economic system, the original economic model has been broken, the emergence of a variety of economic components and modes of operation, the new economic model and economic relations has made the reform of the accounting system more and more prominent. At present, the discussion about the reform of accounting system in China is deepening. This article attempts to reform the accounting system, put forward some superficial views for reference. First, the problem lies in China’s original accounting system is based on highly concentrated product economic management model, citing the Soviet Union’s accounting theory to design. Although the social environment under which accounting exists and develops has undergone tremendous changes since the implementation of the reform and opening up and the accounting system has been amended and supplemented many times, it still can not meet the needs of the development of the situation and exposed the urgent problems to be solved Not less, mainly: