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我国的经济体制改革可以追溯到1978年,在计划经济时期,企业自身的利益得不到体现,企业既无利益驱动也无竞争压力,企业的会计也只对政府负责,会计核算完全服务于国家宏观经济政策。在这种“财政政策→税务政策→财务制度→会计制度”的单一制约关系下,企业不可能也不需要去考虑会计政策问题。而在市场经济条件下,随着企业产权制度改革的深化,尤其是企业理财自主权的落实和回归,已形成“会计法→会计准则→企业会计政策”的
The economic system reform in our country can be traced back to 1978. During the period of planned economy, the enterprise’s own interests can not be reflected. The enterprises have neither profit-driven nor competitive pressure. The accounting of the enterprises is only responsible to the government. The accounting services fully serve the nation Macroeconomic policy. Under such a single restriction of “fiscal policy → tax policy → financial system → accounting system,” enterprises can not and need not consider accounting policy issues. Under the condition of market economy, with the deepening of the reform of the property right system of the enterprise, especially the implementation and return of the autonomy of corporate finance, the “Accounting Law → Accounting Standards → Accounting Policies for Business Enterprises” has been formed.