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在新的形势下,物资财会工作面临着许多新的矛盾。我们感到最主要的是:1.“国营企业”与“承包制”的矛盾。财务工作贯彻在企业经营活动的全过程中,而财会制度的实际运用也具有一定的弹性。例如,会计科目设置、物资流转费分摊公式的选择、地方财税部门和主管局的有关财务规定等,都直接影响到财会实际工作,直接影响国家、企业和个人的利益分配关系。财会人员面对国营企业和“承包制”的问题,就有些茫然。国营企业的一般内涵理解为“国家所有”,资产亦为“全民所有”,
Under the new situation, the materials and accounting work face many new contradictions. We feel the most important are: 1. “State-owned enterprises” and “contract system” contradictions. Financial work is carried out in the whole process of business activities, and the actual use of the accounting system also has some flexibility. For example, the setting of accounting subjects, the choice of material flow transfer rate formula, the relevant financial regulations of the local taxation departments and offices all directly affect the actual work of the financial accounting and directly affect the distribution of interests among the state, enterprises and individuals. Financial and accounting personnel in the face of state-owned enterprises and the “contract system”, some dazes. The general connotation of state-owned enterprises is understood as “state ownership” and assets are also “owned by the whole people”