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深圳特区的会计改革是经济改革的要求,而不是少数人头脑发热或标新立异的产物。不论从会计作为经济管理信息系统中主要运用货币量度的分支来看,还是从会计作为经济管理中专司价值管理的分支来看,会计永远是决定于经济,同时也反作用于经济。有什么样的经济,就应该有什么样的会计。在1989年蛇口工业区进行第二次会计改革的研讨会上,该工业区的总会计师略带歉意地对与会者说:“我们的会计制度有点四不象。”其实他不必感到任何歉意,因为该工业区不仅有工业企业,而且有很多商业企业、交通运输企业、建筑企业、酒店餐旅企业、其他服务业企业,此外还有不少各种事业单位和行政机关。为这种“四不象”
The accounting reform in the Shenzhen Special Economic Zone is a requirement of economic reform, not the product of a few people who are feverish or unconventional. Regardless of whether accounting is the branch that mainly uses the monetary measure in the economic management information system or whether accounting is the branch of the value management of the department of economics and management, accounting always depends on the economy as well as the economy. What kind of economy, should have what kind of accounting. At a seminar on the second accounting reform in Shekou Industrial Zone in 1989, the chief accountant of the industrial zone apologized to participants: “Our accounting system is a bit different.” In fact, he does not have to feel any apologies because The industrial zone not only has industrial enterprises, but also many commercial enterprises, transportation enterprises, construction enterprises, hotel and catering enterprises and other service enterprises. In addition, there are many kinds of institutions and administrative agencies. For this “four different”