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随着经济体制改革的发展,财税体制和财务制度的变化、调整,财政部1985年印发的《国营工业企业会计制度——会计科目和会计报表》(以下简称原制度),有些内容已不相适应,其中有的近几年已相应作了补充和修改,有的这次作了补充和修改。这些修改和补充,概括起来有以下三个方面:(一)随着我国对内搞活经济政策的贯彻实施,企业的经营形式和分配方式发生了较大的变化,出现了承包、租赁、工资总额同经济效益挂钩等多种形式。财税和财务制度也相应作了新的规定,在会计核算上也相继作了补充规
With the development of the economic reform, the changes and adjustments in the fiscal and taxation system and the financial system, the “accounting system for state-owned industrial enterprises - accounting titles and accounting statements” (hereinafter referred to as “the original system”) issued by the Ministry of Finance in 1985, Some of them have been supplemented and revised accordingly in recent years, and some of them have been supplemented and revised this time. These amendments and supplements can be summed up in the following three aspects: (1) With the implementation of our domestic policy of invigorating the economy, great changes have taken place in the operation forms and distribution modes of enterprises, and the total amount of contracting, leasing and total wages Linked with the economic benefits and many other forms. Finance and taxation and financial system also made a new provision accordingly, have also made supplementary accounting rules