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为了建立社会主义市场经济体制,近几年来,国家在财税、金融、外贸、投资、价格和流通体制方面出台了一系列重大改革措施,与之配套的会计改革也取得了重大进展。为了尽快适应新的经济体制的需要,搞好新形势下的财务会计工作,我们主要做了以下几个方面的工作。一、认清形势,转变观念1992年7月国务院颁布了《全民所有制工业企业转换经营机制条例》,明确提出企业应适应建立社会主义市场经济体制的需要,成为自主经营、自负盈亏、自我发展、自我约束的商品生产者和经营者,成为独立享有民事权和
In order to establish a socialist market economic system, the state has introduced a series of major reform measures in fiscal, taxation, finance, foreign trade, investment, price, and circulation systems in recent years. The accompanying accounting reforms have also made significant progress. In order to adapt to the needs of the new economic system as soon as possible and do a good job of financial accounting under the new situation, we have mainly done the following work. First, understand the situation and change the concept In July 1992, the State Council promulgated the “Regulations on the Operational Mechanism for the Conversion of Ownership-Owned Industrial Enterprises”, clearly stating that enterprises should adapt to the need to establish a socialist market economic system and become self-employed, self-financing, self-development, Self-restrained commodity producers and operators have become independent civil rights and