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《国营企业成本管理条例》(以下简称《条例》)是会计法规体系的重要组成部分,也是国营企业施行成本核算和管理的行为准则,由于《条例》受颁布时经济环境的制约,其内容已不完全适应目前经济形式下成本管理方式的要求。因此,修正和完善《条例》是必要的。笔者试就修正《条例》的要点,略陈管见,以供参考。一、《条例》修正的必要性首先,修正《条例》是适应当前经济体制改革和财务体制改革的需要。自1984年《条例》颁布实施以来,一是我国的经济形势发生了巨大变化;二是随着经济体制改革的深入发展,财务体制也打破
The “Regulations on the Cost Management of State-owned Enterprises” (hereinafter referred to as the “Regulations”) are an important part of the accounting laws and regulations system as well as the code of conduct for the cost accounting and management of state-owned enterprises. Since the “Regulations” are subject to the economic environment when promulgated, Not fully adapt to the current economic forms of cost management requirements. Therefore, it is necessary to amend and perfect the “Regulations”. I try to amend the “Regulations” of the point, slightly Chen see, for reference. I. The Necessity of Amending the “Regulations” First of all, the amendment of the “Regulations” is to meet the needs of the current economic system reform and financial system reform. Since the promulgation and implementation of the “Regulations” in 1984, the first is that the economic situation in our country has undergone tremendous changes. The second is that with the deepening economic restructuring, the financial system has also been broken up