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本文拟结合北京汽车制造厂近两年来财会改革的实例,对如何在企业内部建立适应社会主义市场经济需要的核算体系问题,作如下探讨:一、企业内部建立适应市场经济需要的核算体系的必要性1.外部环境的变化,需要企业内部建立与市场经济相适应的核算体系。几年来,我国为建立社会主义市场经济体制进行了一系列重大改革,这些改革的落脚点都在企业。经济体制的转轨,为
In this paper, we will discuss how to establish an accounting system that meets the needs of a socialist market economy within an enterprise, based on the example of the reform of the financial industry in Beijing in the past two years. The following are discussed: 1. Necessity of establishing an accounting system for enterprises to meet the needs of a market economy. Sex 1. Changes in the external environment require the establishment of an internal accounting system that is compatible with the market economy. Over the past few years, China has carried out a series of major reforms to establish a socialist market economic system, and these reforms are all based on enterprises. The transition of the economic system is