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根据党的十五大提出的经济体制改革和经济发展战略,公有制实现形式多样化和多种经济成分共同发展的局面将会进一步拓展。抓大放小,实施国有企业战略性改组,对国有大中型企业进行规范的公司制改革的同时,采取改组、联合、兼并、租赁、承包经营和股份合作制、出售等形式来加速国有小型企业改革的步伐。上述战略对会计工作提出了如下要求:
According to the economic restructuring and economic development strategy proposed by the 15th National Congress of the CPC, public ownership will be further expanded in the form of diversified forms and common development of various economic sectors. At the same time of carrying out the strategic restructuring of state-owned enterprises and standardizing state-owned enterprise reform in state-owned enterprises, we should speed up the reform of state-owned small enterprises by means of such forms as reorganization, coalition, mergers and acquisitions, leasing, contracting operations, stock cooperation and sales. The pace of reform. The above strategy put forward the following requirements for accounting work: