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自1987年开展会计工作达标升级活动以来,财政部门制定了一些办法和标准,这对达标升级工作,促进会计工作逐步向规范化、科学化和现代化目标迈进起了重要的作用。但是,由于这些办法和考核标准带有“试行”性质,有待于进一步完善。为此,本文试就一些值得探讨的问题提点看法。一、《试行办法》的适用范围窄小财政部制定的《会计工作达标升级试行办法》(简称《试行办法》)第二条规定:“实行独立核算的全民所有制企业、事业单位,国家机关和社会团体,应按照本办法的规定,考核确认会计工作等级。”其适应范围与《会计法》规定一致,但仍然排除了城镇集体企业会计单位和乡镇企业会计单位。而当前城
Since 1987, the Ministry of Finance has formulated some measures and standards which have played an important role in standardizing, scientifically and modernizing accounting work. However, due to the “pilot” nature of these measures and assessment standards, they need to be further improved. To this end, this article tries to put some points on the issue worth exploring. First, the narrow scope of application of the “Trial Measures” Article 2 of the “Trial Measures for Upgrading Accounting Standards” (“Trial Measures”) formulated by the Ministry of Finance stipulates: “The state-owned enterprises, public institutions, state organs and Social organizations shall, according to the provisions of the present Measures, examine and verify the level of accounting work. ”Their adaptability is consistent with the provisions of the Accounting Law, but they still exclude accounting units of urban collective enterprises and township enterprises. And the current city