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企业会计信息是经济信息的主要组成部分,是投资效益和经济运行状况的直接反映,是宏微观经济管理决策的基本依据。改革开放以来,我国企业会计信息管理体制虽然依据经济体制的变革作出了重大调整,特别是依据市经济发展的要求。制定了一系列的会计制度,这对于促进我国企业会计信息规范化管理发挥了十分重要的作用。但这些改革重点是针对企业如何记账和报账的规范化管理,这对于会计信息采集、处理、传送、交流、发布与使用方式的改革,仍滞后于经济运行机制改革和现代信息技术发展的需要。因此,进一步完善企业会计信息管理体制,是当前宏观经济管理工作中迫切需要探索解决的重大课题。
Enterprise accounting information is the main component of economic information, is a direct reflection of investment returns and economic performance, is the basic basis for macro and micro economic management decisions. Since the reform and opening up, although China's accounting information management system has made major adjustments in light of changes in the economic system, especially in accordance with the requirements of the economic development of the municipality. Developed a series of accounting systems, which played a very important role in promoting the standardized management of accounting information in our country. However, these reform focuses on how to regulate and manage the accounting and reimbursement of enterprises. This reform lags behind the reform of economic operation mechanism and the development of modern information technology for the collection, processing, transmission, exchange, distribution and use of accounting information. Therefore, to further improve the management system of enterprise accounting information is a major issue urgently needed to be explored and solved in the current macroeconomic management.