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财政部以(91)财会字第84号文印发了《企业会计准则第1号——基本准则(草案)》(以下简称《准则》),并嘱对该《准则》从标题到内容,进一步组织讨论和提出意见。现将我学习后所想到的一些问题提出来,供参考。制定的《准则》是否可行?我们应从什么角度上来进行评估?根据我的肤浅看法,似宜从以下四个方面来评价它。第一,我国是社会主义国家,实行的是以公有制为主体的有计划商品经济。会计是经济管理的重要组成部分,它必须满足宏观经济调控和微观经济搞活的需要,既要为政府主管部门服务,又要为企业的经营者服务。而西方国家的会计只对本企业的经营者服务。
The Ministry of Finance and the Ministry of Finance (91) Accounting No. 84, issued the “Accounting Standards for Business Enterprises No. 1 - Basic Standards (Draft)” (hereinafter referred to as “the guidelines”), and exhorted the “guidelines” from title to content, further Organize discussions and make comments. Now I think after learning some of the questions put forward for reference. Is it feasible to develop a “code”? From what angle should we evaluate? According to my superficial view, it may wish to evaluate it from the following four aspects. First, China is a socialist country where a planned commodity economy based on public ownership is practiced. Accounting is an important part of economic management. It must meet the needs of macroeconomic regulation and micro-economic invigoration. It not only serves the government departments, but also serves the enterprises operators. The accounting of Western countries only to the business operators.