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我们认为,平价粮食商业不论财务体制是否下放,会计核算制度都应该进行改革。具体说,就是要分成两档核算: 第一挡:计划部分根据我国粮食形势,在人口日益膨胀,粮食生产不很稳定的情况下,粮食分配必须进行宏观控制,以求紧张的平衡。这部分粮食的经营,是在国家指令性计划下,严格按照各项政策,法令进行的。因此,在会计核算上,必须体现这一特点,反映流通领域的经济活动过程。并根据不同的任务,分为三部分核算。
We believe that regardless of the decentralization of the financial system, the accounting system should be reformed. Specifically speaking, it is necessary to divide into two grades of accounting: The first gear: According to the food situation in China, in the case of an expanding population and unsustainable food production, grain distribution must be subject to macro control in order to balance tensions. The management of this part of the grain is carried out in accordance with various policies and decrees under the national directive plan. Therefore, in accounting, this characteristic must be reflected to reflect the economic activities in the circulation field. According to different tasks, it is divided into three parts.