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浙江宁波地区会计工作达标升级活动自1988年四季度开始试点以来,至1989年已有51户达标,12户升级,取得了初步成绩。从当前的试点情况看,要使这项活动继续正常地开展下去并取得更好的成效,必须妥善处理好会计达标升级与企业升级的关系。第一,要认清两者的异同点。在试点过程中,有不少同志认为,必须把会计达标升级作为企业升级的考核内容,才能保证工作正常开展。笔者认为,会计达标升级与企业升级,既有联系又有区别。其共同点:一是两者都是为了强化内部管理,提高经济效益;二是两者都需要抓好管理基础工作,可以说会计达标升级是企业升级的配套措施
Up to now, 51 households have reached the standard and 12 households have been upgraded since 1989 when they began the pilot project in the fourth quarter of 1988, achieving preliminary results. From the current pilot situation, in order to make this activity continue normally and achieve better results, we must properly handle the relationship between the upgrading of accounting standards and the upgrading of enterprises. First, we must understand the similarities and differences between the two. In the pilot process, many comrades think that it is necessary to upgrade accounting standards as an assessment of the upgrading of enterprises in order to ensure the normal operation of the work. The author believes that accounting standards upgrade and business upgrades, both the connection and the difference. Their common ground: First, both are to strengthen internal management, improve economic efficiency; the second is that both need to grasp the management of basic work, it can be said that accounting standards upgrade is supporting the upgrading of enterprises