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为了推动会计改革进程,深化农业会计改革,本刊刊登财政部在全国会计工作会议上提出的《会计改革纲要(草案讨论稿)》,供读者讨论和研究。欢迎提出意见、建议。深化会计改革是适应管理体制改革和经济运行机制转变的客观需要,请读者对照这个讨论稿,联系本系统、本单位的实践经验,探讨农业会计改革的指导思想、改革目标和具体思路,不断树立参与意识和效益观念,建立科学的会计工作组织体系,掌握和运用现代管理理论和方法,更好地发挥会计的职能作用。
In order to promote the process of accounting reform and deepen the reform of agricultural accounting, the magazine publishes the “Outline of Accounting Reform (Draft Discussion Paper)” put forward by the Ministry of Finance at the National Conference on Accounting for discussion and research by readers. Welcome comments, suggestions. Deepening accounting reform is an objective need to adapt to the transformation of the management system and the economic operation mechanism. Readers are required to make reference to this discussion paper, contact the system and the practical experience of their own units, discuss the guiding ideology, objectives and specific ideas of agricultural accounting reform, Participate in the concept of awareness and effectiveness, establish a scientific accounting organization system, master and apply modern management theories and methods, and give full play to the function of accounting.