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宝钢的领导高瞻远瞩,为适应宝钢转换经营机制和参与国际竞争的需要,于1992年提出快速进行会计制度改革的要求,并做了一系列卓有成效的准备工作。首先,举办了由各财务科长和会计师参加学习的《西方财务会计》讲习班,聘请上海财经大学的专家来厂讲课。通过学习,使财务骨干掌握了一定的西方财务会计知识,从而转变观念,有利于建立与市场经济相适应的会计新概念。此外,组织全体财会人员认真学习《两则》,并与原来的财务、会计制度进行对比讨论,反复研究,使全体财会人员加深了对“两则”的理解,充分认识到会计改革的必然性和紧迫性,从而为新制度的实施在思想上、技术上打下基础。
In order to meet the needs of Baosteel’s transformation of management mechanism and participation in international competition, Baosteel’s leadership took a long-term view. In 1992, it put forward the requirements for the rapid reform of the accounting system and made a series of fruitful preparatory work. First of all, held by the chief financial officers and accountants to attend the study of “Western Financial Accounting” workshop, hired experts from Shanghai University of Finance to plant lectures. Through learning, the financial backbone mastered a certain amount of knowledge of western financial accounting, so as to change concepts and help establish a new concept of accounting suited to the market economy. In addition, the organization of all accounting staff to conscientiously study the “two”, and with the original financial, accounting system for comparative discussion, repeated research, so that all accounting personnel to deepen the understanding of “two”, fully aware of the inevitability of accounting reform and So as to lay the ideological and technical foundation for the implementation of the new system.