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今年,社会各界借《企业会计准则》和《企业财务通则》颁布实施之际,对会计培训表现了前所未有的热情,这不能不说是件好事。然而,透过这异乎寻常的热情,却是惊人的低效益,浪费了大量的人力、物力、财力,应引起我们的高度重视。存在的问题“两则培训”中存在的一些问题,归纳起来,主要表现在以下几方面: 1.缺乏统一管理。这次会计制度改革是我国财务会计理论和方法体系的一次全面更新,具有涉及面广,难度大,时间紧迫等特点。靠传统体制下形成的培训体系已无法适应这一要求。各级财政部门、主管
This year, with the promulgation and implementation of the “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance”, all sectors of the community have shown unprecedented enthusiasm in accounting training. This can not be a bad thing. However, through this unusual enthusiasm, it is astonishingly ineffective and wasting a lot of manpower, material and financial resources, which deserves our great attention. Existing problems Some problems in the “two trainings” are summed up in the following aspects: 1. Lack of unified management. This reform of the accounting system is a comprehensive update of the theory and method of financial accounting in our country. It has such characteristics as extensive coverage, difficulty and time constraints. The training system formed under the traditional system has been unable to meet this requirement. Financial departments and supervisors at all levels