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《财会月刊》1991年第8期发表了李泽国同志《关于企业会计独立的思考》一文,读后深受启发,但对其中的某些观点,笔者不敢苟同,现谈谈自己的看法。一、传统会计管理体制剖析长期以来,人们一直认为我国传统会计管理体制是双重结构,即我国会计工作和会计人员一方面要维护国家利益,代表国家对企业实行监督;另一方面又要维护企业的利益,为企业的经营管理服务。人们提出改革会计管理体制的历史缘由也正基于此。实质上,传统的会计管理体制并非双重结构,而是单一的国家管理型结构。从我国的实际看,在计划经济体制下,企业是国家机关的附属物,而不是一个独立经营的经济实体。因而作为企业管理组成部分的会计,当然也就必然从属于国家,站在国家的立场上对企业经济活动进行反映、监督。传统会计模式是事后算帐型,会计提供的信息也主要是为国家财政、统计、计划和国民经济综合平衡服务。会计的目的也是单一的,即通过帐簿记录来反映国家计划的完成情况,监督企业经济活动的合理性、
The Financial Monthly No. 8, 1991, which published Comrade Li Zeguo’s article on Reflections on the Accounting Independence of Business Enterprises, was inspired by reading. However, some of these opinions are not agreeable to the present. First, analysis of the traditional accounting management system For a long time, people always think that China’s traditional accounting management system is a dual structure, that accounting and accounting personnel in our country on the one hand to safeguard the national interest, on behalf of the state supervision of enterprises; the other hand, to maintain the business The interests of the business management services. It is also based on this that people propose the historical reason of reforming the accounting management system. In essence, the traditional accounting management system is not a dual structure but a single state management structure. From the reality of our country, under the planned economic system, a corporation is an appendage to a state organ rather than an independently run economic entity. So as an integral part of business management accounting, of course, must be subordinate to the state, standing on the state’s position on the economic activities of enterprises to reflect and monitor. The traditional accounting mode is an accounting after the fact, and the information provided by accounting is mainly for the comprehensive balance of state finance, statistics, planning and the national economy. The purpose of accounting is also a single, that is, through account books to reflect the completion of the state plan to monitor the economic rationality of enterprises,