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会计改革的总体目标,是建立与社会主义市场经济要求相适应的会计体系。其基本点是:第一,适应社会主义市场经济发展要求,逐步建立起以提高经济效益为目的、以强化内部管理为中心、有利于转换和完善各单位经营管理机制的管理型会计;第二,适应转变政府职能的要求,在会计事务宏观管理中,逐步实现以会计法规为主体,法律、行政、经济手段并用,有利于改善和加强宏观调控,同时可以充分发挥地方、部门、基层核算单位积极性和创造性的管理体制;第三,建立注册会计师的社会经济监督体系。为了实现上述会计改革目标,当前的主要任务是:
The overall goal of accounting reform is to establish an accounting system that is compatible with the requirements of a socialist market economy. The basic points are as follows: First, to adapt to the requirements of the development of the socialist market economy, and gradually establish a management-oriented accounting system that is conducive to the conversion and improvement of the operation and management mechanisms of various units for the purpose of improving economic efficiency and strengthening internal management; , Adapt to the requirements of the transformation of government functions and gradually realize the combination of accounting laws and regulations with legal, administrative and economic means in the macroeconomic management of accounting affairs so as to improve and strengthen macroeconomic regulation and control and at the same time give full play to local, departmental and grassroots accounting units Positive and creative management system; Third, the establishment of a certified public accountant’s social and economic supervision system. In order to achieve the above goal of accounting reform, the main tasks at present are: