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在社会主义市场经济迅速发展的今天,原有的会计准则已不能适应新形势下企业财务管理和经济转型的需要。于是,新企业会计准则就产生了。新企业会计准则的出现一定程度上解决了旧准则中所存在的问题,弥补了传统老机制的不足,完善了现有机制。然而,伴随着社会主义市场的不断扩大,现代化技术水平日益提高,从全局出发,企业经营机制仍然存在诸多弊端。本文就新企业会计准则下企业应如何展开管理工作提出具体的解决措施,为现今正在发展中的有关企业提供理论参照。
With the rapid development of socialist market economy, the original accounting standards can no longer meet the needs of enterprise financial management and economic restructuring under the new situation. As a result, new corporate accounting standards have arisen. The emergence of new corporate accounting standards to some extent to solve the problems existing in the old guidelines, to make up for the lack of the traditional old mechanism, improve the existing mechanism. However, with the continuous expansion of the socialist market, the technology level of modernization has been on the rise. From a global perspective, there are still many drawbacks in the operation mechanism of enterprises. In this paper, the new enterprise accounting standards should be how to start the management of enterprises to put forward specific solutions to the current development of the relevant enterprises to provide theoretical reference.