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自去年以来,特别是今年上半年,横向经济联合体如雨后春笋般地涌现,并显示出了巨大的生命力。作为经济管理的重要组成部分的会计,如何在横向联系中发挥应有的作用,如何进行配套的改革,这是目前急待讨论的一个课题。也有许多事例证明,在横向经济联合的决策中,会计有它的一席之地,决不可等闲置之。会计在横向经济联系中究竟有什么作用?我认为,当前主要有促进和巩固两个方面的作用。
Since last year, especially in the first half of this year, horizontal economic unions have sprung up and have shown tremendous vitality. As an important part of the economic management, accounting, how to play its due role in horizontal linkages, and how to carry out supporting reforms, this is an urgent subject to be discussed. There are also many examples of how accounting has its place in the decision-making process of horizontal economic cooperation and must not be left idle. What role does accounting play in horizontal economic ties? I think that currently there are mainly two aspects of promoting and consolidating.