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一当前,我国的会计工作正面临着以建立商品经济会计模式为总体目标的重大改革。随着《企业财务通则》和《企业会计准则》的出台,以及9大新的行业财务制度和会计制度的陆续颁布,使我国会计领域的这场历史性变革,进入到了最为关键的“转轨变型”阶段。如何在1993年7月1日前完成转换,同时迅速地建立起一种与社会主义市场经济体制相适应的、科学的、符合国际惯例的会计新模式、新机制,这是摆在每个会计工作者面前的一项历史任务。从宏观直接控制下的产品型会计模式到宏观间接调控下的商品型会计模式的转换,意味
At present, China’s accounting work is facing a major reform aimed at setting the commodity economy accounting mode as the overall goal. With the promulgation of the “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” and the promulgation of 9 new and major industry financial systems and accounting systems, this historic transformation in China’s accounting field has entered the most crucial “transitional transformation ”stage. How to complete the conversion by July 1, 1993, and at the same time rapidly establish a new accounting mode and a new mechanism compatible with the socialist market economic system that are scientific and in line with international conventions and which are placed in every accounting work A historical task before us. From the macro-direct control of the product-based accounting model to the macro-indirect control of the commodity-based accounting mode conversion, meaning