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党的十四届五中全会和八届全国人大四次会议提出,全面完成我国现代化建设的第二步战略目标并向第三步战略目标迈进,关键是实现两个具有全局意义的根本性转变,即经济体制从传统的计划经济体制向社会主义市场经济体制转变,经济增长方式从粗放型向集约型转变。去年全国会计工作会议明确了未来十五年会计改革与发展的总体目标,这一目标与两个根本性转变的要求是一致的,即实现会计模式的转轨和会计管理职能的转变,更好地为实现两个根本性转变服务,更好地为发展社会主义市场经济服务。尽管会计改革与发展的目标明确了,但在实现这一目标的过
The Fifth Plenary Session of the 14th Central Committee of the Party and the Fourth Session of the Eighth National People’s Congress proposed that the key to achieving the second-step strategic goal of our country’s modernization drive and toward the third-step strategic goal is to realize the two fundamental changes with global significance , That is, the economic system has shifted from the traditional planned economic system to the socialist market economic system and the mode of economic growth has been transformed from extensive mode to intensive mode. Last year, the National Accounting Work Conference set forth the overall objective of accounting reform and development over the next fifteen years. This goal is consistent with the requirements of the two fundamental changes, namely, the transformation of accounting mode and the transformation of accounting management functions, and better To serve the two fundamental transformations and better serve the development of a socialist market economy. Despite the clear goal of accounting reform and development, but in achieving this goal