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股份制作为商品经济条件下的一种主要企业组织形式,在1982年世界银行专家建议我国试行股份制以后,引起了整个理论界和企业界的重视。经过企业界的几年实践,在我国试行股份制,它既能维护公有制的主导;又能与商品经济运行机制相结合,从而使企业产权关系明确,实现较彻底的两权分离和企业自负盈亏,并能广泛地筹集资金,建立资金效益和科技进步的追逐机制。目前,我国试行股份制的企业已达6000多家。随着商品经济的进一步发展,各种市场机制的建立和完善,股份制将作为我国企业经营管理的一种重要组织形式。会计,作为经济管理的重要内容,必须适
The production of stocks is a major form of corporate organization under the conditions of commodity economy. After World Bank experts in 1982 proposed that China try out a joint-stock system, it attracted the attention of the entire theoretical and business community. After several years of practice in the corporate sector, trial-based joint-stock system in China can not only maintain the leading position of public ownership, but also combine with the operational mechanism of commodity economy, so as to clarify the relationship of enterprise property rights, achieve a more complete separation of the two powers and the company’s own profits and losses. It can also widely raise funds and establish a chase mechanism for capital efficiency and scientific and technological progress. At present, there are more than 6,000 companies that have tried out the joint-stock system in China. With the further development of the commodity economy and the establishment and improvement of various market mechanisms, the joint-stock system will be an important organizational form of enterprise management in China. Accounting, as an important part of economic management, must be appropriate