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在党的十二届三中全会《关于经济体制改革的决定》指引下,我国以城市为重点的经济体制改革,已进行了五个年头。以增强企业活力为中心环节的改革,采取了一系列措施:比如扩大企业自主权,普遍推行了经济责任制;放宽经济政策,调整所有制结构,鼓励集体经济和个体经济的发展;实行利改税;发展横向经济联合等等,使我国的经济体制改革正在加快步伐,并取得了明显的经济效益。会计是经济管理的重要组成部分,在经济体制改革的新形势下,必将对会计改革提出新的要求和新的课题。在会计改革方面确实有不少课题需要探讨和研究。本文则重点谈一谈对会计人员管理体制改革的几点意见。
Under the guidance of the Third Plenary Session of the 12th CPC Central Committee’s “Decision on the Reform of the Economic Structure,” the reform of the economic system focusing on cities in our country has been going on for five years. In order to enhance the vitality of enterprises as the central part of the reform, a series of measures have been adopted: such as expanding the autonomy of enterprises, promoting the economic responsibility system in general, easing economic policies, adjusting the ownership structure, encouraging the development of collective economy and individual economy, ; The development of horizontal economic cooperation and so on, so that China’s economic restructuring is accelerating and has achieved significant economic benefits. Accounting is an important part of economic management. Under the new situation of economic system reform, it is bound to put forward new requirements and new topics for accounting reform. There are indeed many topics that need to be explored and studied in accounting reform. This article will focus on talk about the accounting personnel management system reform several views.