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本刊从今年起增辟了“会计工作热门话题”这个专栏,希望能从当前会计工作的现实出发,就亟待研究,解决的一些实际问题展开讨论。这种讨论应当既有理论分析,又有实际措施。理论分析要能指导实践,实际措施要切实可行。可以作为当前会计工作“热门话题”的题目有很多,除了承包企业的财会问题外,还有如何在治理整顿中加强财会监督问题,如何在企业资金紧缺条件下充分挖掘潜力,提高资金使用效果问题,以及现阶段各企业会计改革的重点和难点问题,等等。希望广大读者喜欢这个栏目,支持这个栏目。]
From this year onwards, the journal has added a column entitled “Hot topics for accounting work”. It is hoped that starting from the current reality of accounting work, it will be necessary to discuss and solve some practical problems. This discussion should have both theoretical and practical measures. Theoretical analysis must guide practice and practical measures must be feasible. There are many topics that can be used as the current “hot topics” for accounting work. Apart from the financial issues of contracted companies, there are also issues concerning how to strengthen financial supervision in the process of rectification and rectification, how to fully tap potential under the conditions of a company’s shortage of funds, and raise the effect of the use of funds. As well as the key and difficult issues in the accounting reform of various enterprises at the current stage, and so on. I hope readers like this column and support this column. ]