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自党的十一届三中全会以来,我国的会计工作无论在理论的探讨上,还是在实践的改革上,紧紧围绕着整个国家经济体制的改革,所取得的成就是不言而喻的。但是,随着经济体制改革的深化,会计改革的步伐和势头略显滞后。特别是随着多种所有制形式的出现,沿海战略方针的推行,以及新的经济秩序的建立,使得我国以国营企业为模式的整个会计工作出现了极大的不适应。笔者就现实会计工作中存在的问题及完善对策谈点浅见。
Since the Third Plenary Session of the 11th Central Committee of the Communist Party of China, our country’s accounting work has been self-evident both in theory and practice, closely surrounding the reform of the entire country’s economic system . However, with the deepening of economic restructuring, the pace and momentum of accounting reform have lagged behind. Especially with the emergence of various forms of ownership, the implementation of the coastal strategic principle and the establishment of a new economic order have made our country’s entire accounting work under the model of state-owned enterprises tremendously inadequate. My Opinion on the Existing Problems and Countermeasures in Accounting Work.