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为适应企业经营机制转换和参与国际竞争的需要,宝钢于1992年起提出快速进行会计制度改革的要求,并做了一系列准备工作。经上级主管部门同意,于今年1月1日起率先进行会计核算制度的改革,改变了原来按成本、资金、会计三条线管理,最终围着上级报表转的局面,建立了以管理会计为基础,以财务会计为标准的新的会计核算体系,形成了以经营预算、资本管理、会计管理、成本管理、经费管理六个方面融为一体的财务管理新体系(本刊今年第5期经验交流栏目已作介绍)。通过几个月来的运行实践,转轨过渡比较顺利,我们的主要认识是:(1)更新了财务人员的观念,包括市场观念、竞争观念、效益观念、时间观念、风险观念等,促进了
In order to meet the needs of the transformation of business management mechanisms and the need to participate in international competition, Baosteel proposed the requirements for rapid reform of the accounting system since 1992 and made a series of preparations. With the consent of the higher authorities, the first reform of the accounting system began on January 1 this year, changing the original management of the three lines of cost, capital, and accounting, and finally turning around at higher levels, establishing a management accounting basis. The new accounting system based on financial accounting has formed a new financial management system that integrates operating budget, capital management, accounting management, cost management, and expense management. (The 5th edition of this year’s experience exchange Columns have been introduced). After several months of operational practice, the transition has been relatively smooth. Our main understanding is: (1) The concept of financial personnel has been updated, including market concepts, competitive concepts, efficiency concepts, time concepts, risk concepts, etc.