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在我国建立社会主义市场经济条件下,财政部颁发了《企业财务通则》和《企业会计准则》,据以统驭全国各行各业会计制度的改革。本文从物资再生行业生产、流通的本质特征出发,剖析了沿用纯流通企业会计制度存在的局限性和弊端;并结合我国物资再生行业在所有制结构、资本金来源以及所有权与经营权分离、利益分配等方面所出现的多元化格局,提出从贯彻“两则”为契机,建立我国《物资再生企业会计制度》的构想。
Under the conditions of establishing a socialist market economy in our country, the Ministry of Finance has issued the “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” to govern the reform of accounting systems across all walks of life in the country. This article starts with the essential characteristics of production and circulation in the material recycling industry, analyzes the limitations and drawbacks of the accounting system that follows the pure circulation enterprise, and combines the ownership structure and capital source of the material recycling industry in China with the separation of ownership and management rights, and the distribution of benefits. The diversification pattern that emerged in such areas put forward the idea of establishing a “recycling policy for material-recycling enterprises” in China by implementing the “two rules” as an opportunity.