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党的十三届七中全会通过的“十年规划和八五计划建议”中强调:国营大中型企业要继续进行股份制改革的试点。股份制作为商品经济发展的一种形式,在我国试点的时间虽然不长,但却以其特有的灵活性和兼容性,拓宽了国有企业改革的思路,显示了它在社会主义有计划商品经济运行中有其旺盛的生命力。股份企业在组织与运行上有其特殊性,因而对股份企业会计模式需要重新构思,使股份企业从一开始就纳入有计划商品经济运行的轨道。
The “10-Year Plan and the Eighth Plan of the Five-Year Plan” adopted by the 7th Plenary Session of the 13th Central Committee of the Party emphasizes: Pilot projects to continue the reform of the shareholding system by state-owned large and medium-sized enterprises. As a form of commodity economy development, the pilot time in our country is not long, but with its unique flexibility and compatibility, the shareholding system broadens the thinking of the reform of state-owned enterprises and shows that it runs smoothly in the planned economy of socialism In its strong vitality. The joint-stock enterprises have their own particularity in the organization and operation. Therefore, the accounting models of the joint-stock enterprises need to be rethought so that the joint-stock enterprises can be brought into the track of planned economy operation from the very beginning.