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随着经济体制改革的不断深入,新的经济机制要求会计工作的重点应由原来的报帐型转变为管理型,要与企业和国家的经营承包合同相适应。要求会计核算从单纯的事后算帐转向参与决策,事中控制,渗透到生产经营的全过程中去,使企业会计由原来的单一财务会计向决策会计、责任会计、财务会计复合体转变,以满足完善企业内外部经济责任制的多种需要。
With the continuous deepening of the economic system reform, the new economic mechanism requires that the focus of accounting work should be changed from the original reimbursement type to a management type, and it must be compatible with the contracting contract between the company and the country. Requires accounting to shift from simple post-receipt accounting to participation in decision-making, control in events, and penetration into the entire process of production and operation, so that enterprise accounting changes from the original single financial accounting to decision accounting, responsibility accounting, and financial accounting complex. To meet the various needs of improving the internal and external economic responsibility system.