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一、会计制度改革的必要性我国现行会计制度是在旧的经济管理体制下建立起来的,并由财政部或中央各主管部门统一制定颁布。它在建国四十多年发展经济的过程中,对提高会计工作质量,维护财经纪律,保护社会主义财产安全,贯彻国家方针政策,满足宏观经济管理需要起到了重要的作用。但是,随着经济体制改革的不断深入和发展也日益暴露出许多缺陷。主要表现在: 1.制度目标单一。现行会计制度的目的是保证会计客观、正确地反映经济活动,为国民经济计划管理提供有用资料。这在以指令性计划为主的经济管理体制下是符合实际需要的,即使是在改革后的会计制度中也仍然是必不可少的。问题是,按照目前经济体制改革和有计划的商品经济对会计的要求,它有两个明显的缺陷:一是重核算,轻管理;二是强调宏观管理需要多,考虑企业管理需要少。
I. The Necessity of the Reform of Accounting System China’s current accounting system was established under the old economic management system and promulgated by the Ministry of Finance or the central authorities. During the more than 40 years of its economic development, it played an important role in improving the quality of accounting work, maintaining financial discipline, protecting the safety of socialist property, implementing state guidelines and policies, and meeting the needs of macroeconomic management. However, with the continuous deepening and development of the economic reform, many flaws are increasingly exposed. Mainly in: 1. The system of a single goal. The purpose of the current accounting system is to ensure that accounting objectively and correctly reflect economic activities and provide useful information for the management of national economic planning. This is in line with the actual needs under an economic management system dominated by mandatory plans and is still essential even in a reformed accounting system. The problem is that according to the current economic system reform and planned commodity economy accounting requirements, it has two obvious shortcomings: one is re-accounting and light management; the other is the emphasis on macro-management and the need for less management.