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我国对外改革开放以来企业会计改革事业,是与我国的经济体制改革和经济发展相联系的。它作为经济体制改革的一个重要环节,与改革的其它措施是配套进行的。从1978年——1982年是企业会计改革的起步阶段。这一阶段我国经济体制改革的重点在农村实行以联产承包为主要内容的责任制,而城市经济体制改革则刚刚起步,当时国有企业管理体制的弊端是:统收统支、统购统销、统负盈亏,国家对企业管得过多过细过死企业
Since our country’s reform and opening up to the outside world, the cause of enterprise accounting reform has been linked with our country’s economic structural reform and economic development. As an important part of the economic reform, it is complemented by other measures for reform. From 1978 to 1982 is the initial stage of enterprise accounting reform. At this stage, the focus of China’s economic reform is to implement the responsibility system with the main content of the co-production contract in rural areas. However, the reform of the urban economic system has just started. At the time, the drawbacks of the state-owned enterprise management system were: unification, unification, Negative profits and losses, the state too much control over business too dead business