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为适应建立社会主义市场经济体制的需要,笔者认为,企业财务工作者应转变四个观念。一、变记帐算帐观为财务主体观在高度集中的计划经济模式下,国家直接管理企业的生产经营活动,企业既没有自主理财权,也没有经营决策权;既没有独立的经济利益,也不能成为自主经营、自负盈亏的经济实体,企业只是政府的附属物,而企业的财务工作,也只是财政工作的延伸。那时,会计工作往往局限于记帐、算帐、报帐,在数字上兜圈圈,财会人员则因此自然而然地形成了财务的“记帐算帐观”。在社会主义市场经济体制条件下,企业财务工作者应按照“自主经营、自负盈亏、自我约束和自我发展”的要求,根据
In order to meet the needs of establishing a socialist market economic system, the author believes that corporate finance workers should change four concepts. First, change the concept of accounting and accounting for the financial concept of the subject in a highly centralized planning economy model, the state directly manages the company’s production and business activities, the company neither has the right to independent financial management, nor does it have operational decision-making power; there is no independent economic benefit, Nor can it become an economic entity that operates independently and assumes sole responsibility for its profits and losses. The company is only a subsidiary of the government, and the financial work of the company is only an extension of the financial work. At that time, accounting work was often limited to accounting, billing, and reimbursement, and the figures were lapped, and the accounting staff naturally formed a financial “accounting concept.” Under the conditions of the socialist market economic system, corporate financial workers should follow the requirements of “self-management, self-financing, self-discipline, and self-development”.