论文部分内容阅读
近年,随着经济体制改革的逐步深入,横向经济联合日益受到人们的关注.许多企业在自愿互利的原则下,突破地区、部门和所有制的界限,打破企业“大面全”、“小而全”的组织结构,正在形成一批企业集团或企业群体,为今后商品经济进一步发展提供了良好的条件.横向经济联合有力地冲击着旧的经济管理体制,同样也给现行会计制度带来新的课题,应当进行必要的改革,以适应发展了的形势. 一、纵向割裂的会计制度不利于横向经济联合的进展,应作必要的改革
In recent years, along with the gradual deepening of economic restructuring, horizontal economic cooperation has drawn increasing attention from the people. Many enterprises break the boundaries of regions, departments and ownership under the principle of mutual benefit and voluntarily and break the “big picture” of enterprises, Small but complete, "and is forming a group of enterprise groups or enterprise groups, which provide good conditions for the further development of the commodity economy in the future. The horizontal economic cooperation has strongly impacted the old economic management system and also gives the current accounting system Bring about new topics and carry out necessary reforms so as to adapt to the situation that has been developed. First, the vertical fragmentation of the accounting system is not conducive to the progress of horizontal economic cooperation and the necessary reforms should be made