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所列课题,为本届任期内(1987—1990)计划研究的课题,将组织力量,采取多种形式,分期分批进行探讨。中心课题:社会主义初级阶段有计划商品经济条件下,会计管理模式的研究。具体课题:考虑到会计原则和会计基本理论、会计电算化、会计专业成人教育已有专门研究组,本计划中不再列入外,由本研究组研究的课题具体分为如下四个方面。 (一)经济体制改革中产品经济型会计模式向商品经济型会计模式转化的研究。 1、两权分离条件下企业会计模式的研究。包括:承包、租赁、企业破产清算等方面的会计问题研究。 2、资金市场条件下企业集资会计新模式的研究。包括:企业债券发行、经营管理中的会计问
The topics listed in this term of office (1987-1990) plan to study the issue, the organization of forces, to take various forms, to discuss in stages and in batches. Center topic: the primary stage of socialism under planned commodity economy, accounting management model. Specific issues: Taking into account the accounting principles and basic theory of accounting, accounting computerization, accounting professional adult education has a special research group, the plan is no longer included, the research group by the study of the specific issues are divided into the following four aspects. (A) the study of the transformation from product economic accounting model to commodity economic accounting model in economic system reform. 1, the separation of ownership under the conditions of corporate accounting model. Including: contracting, leasing, corporate bankruptcy liquidation and other aspects of accounting issues. 2, under the capital market conditions, a new model of corporate fund-raising accounting research. Including: corporate bond issue, business management accounting issues