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自从党的十一届三中全会决定把全党工作重点转到经济建设并对经济体制进行改革以来,由于党中央贯彻了调整、改革,整顿、提高八字方针,正确执行了对内搞活经济、对外实行开放的政策,我国经济出现了持续、稳定、协调发展的新局面,国民经济展现了良性循环的前景。这样大好的新形势,对会计界的发展必将产生巨大的影响。根据1985年4月在北京召开的中国会计学会年会暨专题学术讨论会的精神,现就经济改革中的会计改革问题和创立具有中国特色的,以讲求经济效益为中心的会计理论方法体系问题,谈谈个人的看法,供探讨时的参考。
Since the Third Plenary Session of the Eleventh Central Committee of the Party decided to shift the focus of the entire party’s work to economic construction and the reform of the economic system, since the party Central Committee has implemented the eight-character principle of adjustment, reform, rectification and improvement, correctly implemented the principle of invigorating the economy, With the policy of opening to the outside world, the economy of our country has seen a new situation of sustained, steady and coordinated development. The national economy has shown a promising prospect of a virtuous cycle. Such a great new situation will certainly have a huge impact on the development of the accounting profession. According to the spirit of the annual meeting of China Accounting Society and the symposium held in Beijing in April 1985, we now discuss the problems of accounting reform in economic reform and the establishment of a system of accounting theory with Chinese characteristics and focusing on economic benefits , Talk about personal views for reference when discussing.