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最近,财政部发布了《企业财务通则》、《企业会计准则》,这是财务会计制度的一项重大改革,也是贯彻“十四大”提出建立社会主义市场经济,转换企业经营机制战略方针的一项重要措施.《通则》和《准则》的颁布实行、为统一全国各行业、不同所有制企业的财务会计制度,简化会计报表和成本核算方法确定了原则,也为企业转换经营机制创造了有利条件。根据笔者学习《通则》和《准则》的体会,谈谈财会工作应该树立的几个新观念。 1.市场观念。江泽民总书记在党的十四大报告中明确指出:“我国经济体制改革的目标是
Recently, the Ministry of Finance released the ”General Rules for Corporate Finance“ and ”Accounting Standards for Business Enterprises.“ This is a major reform of the financial and accounting system as well as a strategy of ”building the socialist market economy and transforming the mechanism for business operation“ The promulgation and implementation of ”General Rules“ and ”Guidelines“ have laid down principles for unifying the financial and accounting systems of all industries and enterprises with different ownership, simplifying the accounting statements and cost accounting methods, and also creating the mechanism for enterprises to switch their operating mechanism The favorable conditions. According to the author to learn ”General Principles“ and ”Guidelines“ experience, to talk about the accounting work should establish several new concepts. 1. Market concept. General Secretary Jiang Zemin clearly pointed out in the report of the party’s fourteenth congress: ”The goal of China’s economic structural reform is