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(一)建国以来,广大财会人员忠于职守,辛勤工作,按照各个时期党的路线、方针、政策,结合中心工作,为社会主义经济建设做出积极贡献旧中国由于经济基础薄弱,工业分散落后,没有一套完整、统一的财会模式和法规。“一五”期间,在全国清产核资的基础上,机械工业首先建立了统一的会计制度,规范了行业成本计算规程,制定了财务资金管理办法,为财会工作的统一和规范化管理奠定了基础;在建立正常会计核算秩序的基础上,进一步开展了企业内部的经济核算、经济活动分析和会计监督工作,从而加强了会计工作基础,形成一套完整的会计报告系统,在国民经济发展的各个历史阶段发挥了重要作用。改革开放以来,随着经济体制改革的深入,启动了企业会计工作向市场经济转变、同国际惯
(1) Since the founding of the People’s Republic of China, the vast majority of financial personnel have devoted themselves to their duties and hard work, making active contributions to the socialist economic construction in accordance with the party’s line, principles and policies in various periods and with central work. Due to the weak economic foundation and the scattered and backward industries in old China, Not a complete set of unified accounting models and regulations. During the period of “January 5”, on the basis of clearing-up capital verification in the whole country, the machinery industry first established a unified accounting system, standardized the procedures for calculating the cost of the industry and formulated the management methods for financial funds, laying a solid foundation for the unification and standardization of the accounting work Based on the establishment of the normal accounting order, based on the further carry out the internal economic accounting, economic activity analysis and accounting supervision, thereby strengthening the basis of accounting work to form a complete set of accounting report system, in the national economic development The various historical stages played an important role. Since the reform and opening up, with the deepening of the reform of the economic system, the accounting firm has started its transition to a market economy,