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为了进一步贯彻执行党的国民经济调整,改革、整顿、提高的方针,充分发挥现有国营工业企业的潜力,提高经济效益,促进我国国民经济的根本好转,中共中央、国务院决定从一九八二年起,用两三年时间,对所有国营工业企业进行全面整顿.这是具有重要战略意义的一件大事.(一)会计是管理经济的重要手段,整顿财务会计工作是企业整顿的重要方面会计是一门科学.企业通过会计算帐、记帐、报帐、用帐,可以反映生产经营过程的成果,控制
In order to further implement the party’s national economic adjustment, reform, rectification, and improvement policy, the full potential of existing state-owned industrial enterprises will be brought into play, economic efficiency will be improved, and the fundamental improvement of our national economy will be promoted. The Central Committee of the Communist Party of China and the State Council have decided to proceed from 1982. From the year onwards, it took two or three years to fully rectify all state-owned industrial enterprises. This is a major event with important strategic significance. (1) Accounting is an important means of managing the economy, and rectifying financial accounting work is an important aspect of corporate reorganization. Accounting is a science. The company can calculate accounts, account, report, and use accounts, which can reflect the results of the production and operation process, and control