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财政部1991年发出的财会字第046号文《关于印发<会计改革纲要(试行)>的通知》中指出:会计改革的指导思想是“坚持改革的社会主义方向,强化会计的经济管理职能,促进双增双节,提高经济效益”。这短短的34个字,高度概括了当前会计改革的方向、方法、工作重点以及改革的目的所在。指导思想是会计改革的总纲领,统帅着改革的诸方面,指引着我国会计改革的基本方向。笔者根据自己的理解,谈谈一些学习体会,意在抛砖引玉。
The Circular No.406 issued by the Ministry of Finance in 1991 pointed out in the Notice on Printing and Distributing the Outline of Accounting Reform (Trial) that the guiding ideology of accounting reform is “to insist on the socialist direction of reform, strengthen the economic management functions of accounting, Promote double double festival, improve economic efficiency. ” This short 34 words highly summarizes the current accounting reform direction, methods, priorities and the purpose of the reform. Guiding ideology is the general program of accounting reform, commanding all aspects of reform, guiding the basic direction of China’s accounting reform. The author according to their own understanding, to talk about some learning experience, intended to start a discussion.