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随着经济体制改革的深入开展,会计改革必须加速进行和逐步完善。为此财政部发布了《会计改革纲要(试行)》方案(见《广西会计》1992年第1期),明确了会计改革的指导思想,提出把建立管理型会计作为会计改革的一项重要内容。我认为是非常正确和及时的。会计产生的历史悠久。在其发展的历史长河中,虽然不断完善,为搞好生产和经营的管理,作出了巨大的贡献,但是其基本职能并没有突玻性的改变,即是通过记帐、算帐、报帐来反映生产经营单位已经发生的经济业务活动。人们把这种会计模式称为核算型会计。
With the deepening of economic restructuring, accounting reform must be accelerated and gradually improved. To this end, the Ministry of Finance promulgated the “Outline of Accounting Reform (Trial)” (see “Guangxi Accounting”, No. 1, 1992), clarified the guiding ideology of accounting reform and put forward the establishment of management accounting as an important part of accounting reform . I think it is very correct and timely. Accounting has a long history. In its long history of development, despite its continuous improvement, it has made tremendous contributions to improving the management of production and management. However, its basic functions have not been drastically changed through accounting, accounting and reimbursement To reflect the production and business units have taken place in the economic business activities. People call this accounting model accounting accounting.