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目前,国有企业的经营机制与管理模式发生了新的变化,国家与企业、上级主管部门与企业之间的关系发生了质的转变。企业不再以上缴形式或利润为中心的管理模式进行管理,而是围绕企业中代表国有资产份额的使用和运用,以资产管理为中心并确保资产保值增值的新管理模式。笔者通过认识与理解“或有”概念,认为对当前这一新的管理模式下的会计工作具有现实的指导意义。
At present, the operating mechanism and management mode of state-owned enterprises have undergone a new change. The relations between the state and enterprises, the competent departments at higher levels and the enterprises have undergone a qualitative change. Instead of relying on the management model centered on the form of payment or profit, the enterprise revolves around the use and application of the share of state-owned assets in the enterprise, a new management mode centered on asset management and ensuring the preservation and appreciation of assets. Through understanding and understanding of “or have ” concept, the author believes that the current management of the new accounting model has a realistic guiding significance.