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一、经济体制的改革必然引起会计改革近代意义的会计,是指企业会计.企业的一切变化都和会计有紧密的联系,增强企业活力是经济体制改革的中心环节,因而改革企业会计也成为会计改革的中心环节. 过去,由于实行高度集中的计划管理,搞平均主义,吃大锅饭,企业管理好坏、经营优劣对企业的生存和发展关系不大.因此,在管理中无需科学根据,而是凭主观意识.在这种情况下,对会计信息系统所输出的经济信息在质和量两方面都不会也不可能有什么很高的要求,除了维护财经纪律一项要求较为严格外(其实也存在不少问题),其余大多数仅在理论上探讨,而很少付诸实际.经济体制
First, the reform of the economic system will inevitably lead to accounting reform Modern significance of accounting, refers to the business accounting. All changes in business and accounting are closely linked to enhance the vitality of enterprises is the economic reform of the central link, so the reform of corporate accounting has become an accounting In the past, due to the implementation of highly centralized program management, egalitarianism, eating big pots, good or bad business management, management of the pros and cons of business survival and development of little, so in the management without scientific basis, and Is based on subjective awareness.In this case, the economic information output by the accounting information system will not and can not have any high requirements in both the quality and quantity, except for the more stringent requirements of financial and economic discipline In fact, there are many problems), the rest of the majority only in theory to explore, and seldom put into practice.