论文部分内容阅读
实施与提高“两则”“两制”的贯彻实施,已半年有余,经过去年6月30日新旧会计制度接轨到编制1993年度财务报告,基本上已进入正常运行。但应该看到,新财会制度的出台,毕竟是我国财会历史上的一次重大变革,要使其得以全面彻底的贯彻实施,任务还很艰巨。在新的一年里,有待大家继续努力。一、认真总结经验,把新制度全面宣传、贯彻、落实好通过半年多的实践,企业应认真总结,并及时纠正发现的问题和偏差。要征求企业领导、财会人员和多方面的意见,在制度允许的范围内予以研究、改进,必要时向上级反映报告。二、进一步提高企业当家理财的责任感新制度扩大了企业理财的自主权,企业可以灵活调度、自主利用资金,对实现的利润,除了交税以外,企业可以自主分配。但如因经营原因发生亏损,国家原则上不再弥补。这就要求企业领导提高经营管理水平,增强当家理财的责任感。
Implementation and improvement of “two” and “two systems” have been implemented for more than six months. After the old and new accounting systems were integrated on June 30 last year to prepare the 1993 annual financial reports, they basically entered normal operation. However, it should be noted that the promulgation of the new accounting system is, after all, a major revolution in the history of China’s accounting. It is still an arduous task for it to be fully and thoroughly implemented. In the new year, we need to continue our efforts. First, conscientiously sum up experience, comprehensively publicize the new system, implement and implement through more than six months of practice, enterprises should seriously summarize and promptly correct the problems and deviations found. To seek business leaders, accounting staff and many opinions, within the allowable scope of the system to be studied, improved, if necessary, report to the higher level. Second, to further improve the sense of responsibility for managing wealth When the new system has expanded the autonomy of enterprises in financial management, enterprises can be flexible scheduling, independent use of funds, to realize the profits, in addition to tax, enterprises can be autonomous distribution. However, if losses occur due to business reasons, the state will not make up in principle. This requires business leaders to improve the management level, increase the responsibility of financial management.