一、历史情况德意志民主共和国于1949年建立以后,工业企业、交通运输业、银行、批发商业和重要的零售商业是国有的,农业则有国营农场和集体农庄。近年工业企业实行集中化,1960年全国工厂有16,000个,现已减到5,000个。全国的工业产品几乎都由233个联合企业所生产。国民经济的各个管理层次,都需要有一个标准化的、全面的、可靠的信息系统。过去,会计和统计信息是分立的。会计系统强调再生产过程的价值方面(财务方面),各经济部门具体情况不同,在会计工作 I. Historical Facts After the establishment of the German Democratic Republic in 1949, industrial enterprises, transportation, banking, wholesale commerce and important retail businesses are state-owned while agriculture owns state-owned farms and collective farms. Industrial enterprises have been centralized in recent years. In 1960, there were 16,000 factories nationwide, now reduced to 5,000. Almost all of the country’s industrial products are produced by 233 joint ventures. All levels of management of the national economy need a standardized, comprehensive and reliable information system. In the past, accounting and statistics were discrete. Accounting systems emphasize the value of the reproduction process (financial aspects), the specific circumstances of the various economic sectors, accounting work