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一、深圳特区会计改革的目标和要求深圳特区会计改革的目标,是根据深圳特区的性质、作用以及有关的法规等而制订的。深圳特区从性质上讲,既不是纯粹的资本主义经济,也不是完全的社会主义经济,而是社会主义国家管理下以资本主义为主要成分的经济。举办经济特区的主要目的是为了引进国外的资金、先进的技术和先进的管理经验;在政治上则起对外开放政策的窗口,增强凝聚力,有利于台湾和香港回归祖国的作用;在深化经济体制改革方面作为全国改革的试验场地,又可为全国提供经验。从以上这些基本点出发,会计改革要与下面几个方面的要求相适应。 (一)会计改革要与深圳特区的经济特点相适应深圳经济特区经过十年的发展,已初步形成了外向型的经济格局,其主要的经济特点有: 1.多种经济成分共存。深圳特区以经济成分来讲,目前大致上是处于“三足鼎立”的形
I. Objectives and Requirements of Accounting Reform in Shenzhen Special Economic Zone The goal of accounting reform in Shenzhen Special Economic Zone is formulated according to the nature, role and relevant laws and regulations of Shenzhen Special Economic Zone. In terms of nature, the Shenzhen Special Economic Zone is neither a purely capitalist economy nor an entirely socialist economy, but an economy dominated by capitalism under the management of the socialist countries. The main purpose of hosting special economic zones is to introduce foreign capital, advanced technology and advanced management experience; politically open the window of the policy of opening up, enhance cohesion, and facilitate the return of Taiwan and Hong Kong to the motherland; and deepen economic restructuring As a test venue for the national reform in the area of reform, we can also provide our nation with experience. Starting from these basic points above, the accounting reform should meet the following requirements. (I) Adaptation of Accounting Reform to the Economic Characteristics of the Shenzhen Special Economic Zone After a decade of development, the Shenzhen Special Economic Zone has initially formed an outward-oriented economic pattern with the following main economic features: 1. The coexistence of various economic sectors. In terms of economic component, Shenzhen Special Economic Zone is generally in the shape of “tripartite confrontation”