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我国从实行计划经济到实行社会主义市场经济,是经济体制的重大改革,必然要求财务会计模式从计划经济型转换为社会主义市场经济型,以适应我国经济的发展。考察当今世界上的五大会计模式,无一不是与各自国家的经济发展及其经济体制相适应的。创造具有中国特色的财务会计模式,难度的焦点在于如何适应经济体制改革,并为企业提高经济效益服务,如何协调企业和国
From the implementation of the planned economy to the implementation of the socialist market economy, our country is a major reform of the economic system, which inevitably requires that the financial accounting model be transformed from a planned economy to a socialist market economy so as to adapt to the economic development of our country. Examining the five major accounting models in the world today, they all fit in with the economic development of their respective countries and their economic systems. To create a financial accounting model with Chinese characteristics, the focus of difficulty lies in how to adapt to the reform of the economic system and provide services for enterprises to enhance economic efficiency. How to coordinate the business and the state