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适应经济发展与经济体制改革的要求,财政部会计事务管理司于1984年10月在长沙座谈会上正式提出了“会计改革”这个命题。以此为标志,已经进行了将近五年。反思这五年改革的得失,对于深化目前的会计改革是不无益处的。笔者认为,可将其概括为十喜十忧。五年改革,令人欣喜的主要是:1、改革的群众基础已经形成——会计理论界和实务界对改革表现出了极大的热情,五年来见之于全国各地财会报刊的数以千计的会计改革文章足以说明这一点;2、通过对会计职能的重新认识,会计在整个经济管理中的重要地位在理论上已经确立并在实际工作中得到了多数人的承认,会计人员的地位随之有了一定的提高;
To meet the requirements of economic development and economic restructuring, the Accounting Administration Department of the Ministry of Finance formally proposed the proposition of “accounting reform” at the Changsha Symposium in October 1984. As a sign, it has been going on for nearly five years. Rethinking the gains and losses of the five years of reform is not without merit for deepening the current accounting reform. In my opinion, it can be summarized as ten hi ten worry. Five years of reform, the main thing is gratifying: 1, the mass foundation of reform has been formed - accounting theory and practice of the community showed great enthusiasm for the reform, seen in the past five years, thousands of financial newspapers across the country thousands Accounting accounting reform article enough to illustrate this point; 2, through the re-understanding of accounting functions, accounting in the overall economic management of the important position in theory has been established and in practice has been recognized by the majority, the status of accountants Followed by a certain increase;