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建材工业会计学会就财会工作如何进行改革的问题,最近在昆明召开学术讨论会。会议提出了财会工作改革应遵循的几项原则:一、有利于经济效益的提高;二、有利于经济责任制的完善;三、有利于全面经济核算的实施;四、有利于发挥财务会计核算与管理的职能。凡是符合这些原则的,就可以积极进行改革。改革中应做到技术上的可行性、经济上的合理性和财力上的可能性互相结合,这样才能达到改革的目的。会议还提出财会工作的改革,一定要走经济与技术相结合的路子。财会人员除了钻研本职业务外,还要学习所属单位专业方面的技术知识,使财会工作向技术领域渗透。
Building Materials Industry Accounting Society on how to carry out the reform of accounting issues, recently held a seminar in Kunming. The meeting proposed several principles that should be followed in the reform of the accounting work: one is conducive to the improvement of economic benefits; the other is conducive to the improvement of economic responsibility; the third is conducive to the implementation of comprehensive economic accounting; the other is conducive to the implementation of financial accounting With management functions. Those who meet these principles can carry out reforms actively. In the process of reform, technical feasibility, economic rationality and financial resources should be combined with each other so as to achieve the goal of reform. The meeting also proposed the reform of accounting work, we must take the combination of economy and technology. Accounting personnel in addition to studying their own business, but also to learn the subordinate units of professional technical knowledge, the accounting work to penetrate into the field of technology.