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赵总书记在党的十三大上提出了“按照所有权经营权分离的原则。搞活全民所有制企业”,“使企业真正做到自主经营,自负盈亏”。这是深化企业改革的中心环节,是搞活全民所有制企业的必由之路。两权分离原则的提出和实施,标志着我国企业改革进入了一个新的阶段。面临这样一个改革大势,我们会计工作者能有什么样的作为?会计工作应怎样围绕企业改革来转轨变型?笔者认为,管理会计在这方面是可以大有作为的。
At the party’s 13th National Party Congress, Secretary General Zhao proposed the principle of “separating the rights of ownership according to ownership. Invigorating the enterprises owned by the whole people” and “making the company truly independent in its own operations and responsible for its own profits and losses”. This is the central link for deepening corporate reforms and the only way to invigorate enterprises owned by the whole people. The introduction and implementation of the principle of separation of powers signifies that the enterprise reform in our country has entered a new stage. Facing such a general trend of reform, what kind of work can our accounting staff do? How should accounting work shift around the reform of the enterprise? The author believes that management accounting can do a lot in this respect.