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国有大中型企业实施《两则》、《两制》以来,在财政部门组织领导下,顺利地进行了新旧会计制度、会计核算、会计报表的衔接,解决了福利基金赤字,专用基金调帐、已完待转工程及部分固定资产报废等一批历史遗留问题,给企业解除了部分包袱。但是,由于国家长期以来实行计划经济体制,政府干予企业的产值、上缴,鞭打快牛,以及改革不配套等原因,大中型企业还有很多历史遗留问题和现实问题急待解决。有些问题短期内难以解决,它
Since the state-owned large and medium-sized enterprises have implemented the “Two Regulations” and “Two Regulations”, under the leadership of the financial department, the old and new accounting systems, accounting, and accounting statements have been smoothly connected, and the welfare fund deficit, special fund reconciliation, A batch of historical issues such as waiting for the transfer of works and scrapping of some fixed assets have relieved the company of some of the burden. However, due to the state’s long-term implementation of the planned economic system, the government’s output value, the swift action of the enterprises, and the lack of reforms, large and medium-sized enterprises still have a lot of problems left over from history and practical problems that need urgent solution. Some problems are difficult to solve in the short term.