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《企业财务通则》、《企业会计准则》及分行业财务、会计制度实施近一年了。从总体上讲,它为建立适应社会主义市场经济发展的财会管理机制奠定了良好的基础,显示出较强的优越性。然而由于人们认识问题的思维方式、解决问题的操作方法、局部利益狭隘观念和“两则”、“两制”的不够完善,在执行新财会制度的过程中尚存在着一些问题。笔者根据近期所了解的一些事实,谈谈解决问题的意见。(一)新财会制度执行过程中出现的问题错综复杂,难以一一列举。笔者仅就比较突出的问题作些探讨。
The “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” have been implemented for nearly a year in terms of financial and accounting systems in various industries. Generally speaking, it laid a good foundation for establishing a financial management mechanism that is suitable for the development of a socialist market economy and shows a strong superiority. However, there are still some problems in the process of implementing the new finance and accounting system because of people’s ways of thinking, ways of solving problems, narrow local interests and imperfection of “two systems” and “two systems” . The author based on some recent facts, to talk about the views of the solution. (A) The problems that arise in the implementation of the new accounting system are complex and difficult to list. The author only discusses the more prominent problems.