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以社会主义市场经济理论为指导,进行国有企业的股份制改革,可以创造出一种全新的同现代市场经济相适应的社会主义企业体系,它不仅不会削弱公有制的主体地位,而且还会使社会主义的优越性得到充分发挥。……在当前的历史条件下,进行国有企业的股份制改革,是深化企业改革的基本方向。随着我国社会主义市场经济的迅速发展,我国的企业会计也将是以公司会计为主要形式。
Guided by the theory of socialist market economy, the joint-stock reform of state-owned enterprises can create a brand-new socialist enterprise system that is compatible with the modern market economy. It not only does not weaken the dominant position of public ownership, but also makes society The superiority of doctrine has been brought into full play. Under the current historical conditions, the joint-stock reform of state-owned enterprises is the basic direction for deepening the reform of enterprises. With the rapid development of the socialist market economy in our country, corporate accounting in our country will also be based on corporate accounting.