论文部分内容阅读
党的“十四大”确定我国经济体制改革的目标,是建立社会主义市场经济体制。这标志着我国的社会主义建设走到了一个新的里程碑。为适应社会主义市场经济的发展,我国的财务会计制度必须进行改革。财政部最近颁布以“企业财务通则”和“企业会计准则”为基本内容的财务会计制度改革就是为了适应社会主义市场经济的需要而采取的重大战略性措施。我们必须认真学习和贯彻实施,为发展社会主义市场经济服务。一、二轻集体企业如何进行新旧会计制度的转换和衔接二轻集体企业和中华人民共和国境内的所有企业一样,都必须由现行的财务会计制度转换到新的财务会计制度。由于现行的会计制度是按不同的所有制和经营方式分别制订的,要转换到新的统一的会计制度,各
The “14th National Congress of the Party” has set the goal of China’s economic structural reform by establishing a socialist market economic system. This marks a new milestone in the socialist construction in our country. In order to meet the development of the socialist market economy, China’s financial accounting system must be reformed. The Ministry of Finance recently promulgated the reform of the financial and accounting system based on the General Principles of Corporate Finance and the Accounting Standards for Business Enterprises as major strategic measures to meet the needs of a socialist market economy. We must conscientiously study and implement it and serve the development of a socialist market economy. How First and Second Light-Collective Businesses Are Transforming and Bridging the Old and New Accounting Systems As with all enterprises in the People’s Republic of China, Second Light-Mass Businesses must be transformed from the current financial accounting system to a new financial accounting system. As the current accounting system is based on different ownership and mode of operation were formulated, to be converted to a new unified accounting system, each