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党的十四大将建立社会主义市场经济体制,作为我国经济体制改革的总体目标。经济效益观念和市场竞争观念,是市场经济体制的核心内容。作为运行在市场经济体制中的事业单位,它相对独立地拥有资产,承担其负债,运行其业务,尽管它不以盈利为目的,只注重社会效益,但它同样需要树立经济效益观念和市场竞争观念,做到在市场竞争条件下的社会效益和经济效益的统一。因此,作为核算事业单位经济业务规范的《事业会计准则》,也理应与社会主义市场经济体制相适应。同时,作为高层次事业单位会计核算规范的《事业会计准则》,就其先导性,即领先于实务并指导实务的发展而言,还应具有先进性。
The 14th National Congress of the CPC will establish a socialist market economic system as the overall goal of China’s economic restructuring. The concepts of economic efficiency and market competition are the core contents of the market economy system. As a public institution operating in a market economy, it owns assets, assumes liabilities and runs its business relatively independently. Although it does not aim at profit but only focuses on social benefits, it also needs to establish the concept of economic benefits and market competition Concept, so that under the conditions of market competition, social and economic benefits of unity. Therefore, as a “business accounting standard” that computes the economic business rules of public institutions, it should also be compatible with the socialist market economic system. At the same time, as a high-level institution of accounting accounting norms of “Accounting Standards for Business”, in terms of its leading, that is ahead of the practice and guide the development of practice, it should also be advanced.