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一、研究组工作的概况及企业财务改革方面理论成果企业财务改革研究组是1987年8月成立的。成立后,根据中国会计学会1987—1990年科研规划的安排,结合经济体制改革的实际,积极开展了各项理论研究工作,在企业财会改革理论方面取得了较大的进展。 (一)研究探讨与企业承包经营责任制有关的财务问题承包经营责任制,是近十年来在经济体制改革,特别是企业财会改革过程中逐步发展而成的一种新型经营责任制形式,是按照所有权与经营权分离的原则,搞活全民所有制企业的有益探索。但是由于目前各种形式的承包经营责任制还不是一种国家、企业之间利润分配关系的最理想的规范化的办法,因此,在实践中还存在不少问题。为了探讨国家与企业之间利润分配关系,改进与完善企业承包财务管理问题,1987年12月,企业财务改革研究组,组织召开了“承包经营企业财务问题专题理论讨论会”,收到论文140余篇。会议讨论了承包范
I. Overview of the work of the research group and the theoretical achievements in corporate financial reform The corporate financial reform research group was established in August 1987. After its establishment, according to the arrangement of the scientific research plan of the Chinese Accounting Society from 1987 to 1990, combined with the actualities of economic system reform, it actively carried out various theoretical research work and made great progress in the theory of corporate finance reform. (1) Studying and exploring the financial issues related to the contract responsibility system of enterprises. The responsibility system for contracted operations is a new type of operational responsibility system that has gradually evolved from the reform of the economic system in the past ten years, especially the reform of corporate finance and accounting. In accordance with the principle of separation of ownership and management rights, it is necessary to invigorate the beneficial exploration of enterprises owned by the whole people. However, due to the fact that various forms of contract responsibility system are not yet the most ideal standardized method for the distribution of profits between countries and enterprises, there are still many problems in practice. In order to discuss the profit distribution relationship between the state and enterprises, and improve and perfect the financial management of contracted companies, in December 1987, the Enterprise Financial Reform Research Group organized the “Theoretical Symposium on Financial Issues for Contracted Management Enterprises” and received 140 papers. More than one article. The meeting discussed the contract