论文部分内容阅读
第一个五年计划期间,我们在冶金部和它的前身重工业部财务司工作.使我们难以忘怀的,是部财务司领导人坚持贯彻的一些基本观点.这些观点对指导我们近三十年的工作,起了重要的作用.旧事重提,对于当前财会工作的改革也许还是有意义的. 第一个观点是:一切财会工作的好经验都来源于基层企业;即便是见之于书本甚至已在外国形成制度的经验,在没有通过我们企业的实践检验之前,对我们来说,也算不得是一个可以推广的成熟经验.
During the first five-year plan, we worked in the Finance Department of the Ministry of Metallurgical Affairs and its predecessor, Heavy Industries, which made us unforgettable some of the basic ideas that the heads of the Department of Financial Affairs have consistently adhered to. These views are instrumental in guiding us for nearly three decades Of the work played an important role.Remerging the old things, for the current reform of the accounting work may still make sense.First view is: all good experience in accounting work are derived from the grassroots enterprises, even see the book or even The experience we have of forming a system in foreign countries can not be a proven and viable experience for us until we have passed the test of practice of our enterprise.