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中国会计学会会计改革研究组自1987年9月25日成立以来,紧紧围绕如何配合深化经济体制改革、强化企业会计职能的要求,以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为中心课题,坚持理论联系实际的研究方法,大胆探索和创新,取得了一定的成果。一、两年来的主要工作和成果研究组成立以后,根据学会的整体要求,及时研究和明确了职责任务和工作计划。我们将研究组的职责规定为三条:一是组织和推动本专题范围的理论研究和应用;二是提出本组科研课题,制定工作计划,并组织实施;三是与各地区、各部门会计学会取得联系,交流与专题有关的学术研究信息资料。确定了研究组的中心课题是: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。具体又划分为四个方面,一是经济体制改革中产品经济型会计模式向有计划商品经济型会计模式转化的研究;二是企业经营管理会计的发展和完善
Accounting Accounting Research Group of China Accounting Association since its establishment on September 25, 1987, closely around how to tie in with the deepening of economic restructuring, strengthening the accounting functions of enterprises in the primary stage of socialism, planned commodity economy conditions, the accounting management model Research as the central task, adhere to the theory with practical research methods, bold exploration and innovation, and achieved some results. One or two years of major work and achievements After the establishment of the research group, according to the overall requirements of the Institute, timely study and clarify the responsibilities and tasks and work plan. We will study the group’s responsibilities for the three provisions: First, to organize and promote the theoretical research and application of the scope of this topic; the second is to put forward this group of scientific research projects, work plans and organize the implementation; Third, with all regions and departments Accounting Society To get in touch with and exchange information on academic research related to the topic. The central task of the research group is to determine: the study of accounting management under the condition of planned commodity economy in the primary stage of socialism. Specifically, it is divided into four aspects. One is the research on the transformation from product economy accounting mode to planned commodity economy accounting mode in economic system reform. The other is the development and improvement of enterprise operation and management accounting