论文部分内容阅读
党的十二届三中全会通过的《关于经济体制改革的决定》是指导我国经济体制全面改革的纲领性文件.学习、领会文件精神,并把它贯彻到各行各业的工作实践中去,是当前和今后一段时期的重要任务.会计工作与经济体制改革有着密切的联系,如何在经济体制改革中发挥会计应有的作用呢?下面谈谈个人学习决定后的初步体会. 一、经济体制改革为会计充分发挥作用提供了广阔的天地,同时也对会计工作提出了更高的要求. 《决定》指出,社会主义经济“是在公有制基础上的有计划的商品经济”,要“明
The “Decision on the Reform of the Economic System” adopted by the Third Plenary Session of the 12th Central Committee of the Party is a programmatic document that guides the overall reform of our economic system, learns and understands the spirit of the document, and implements it in the practical work of all walks of life, Is an important task for the current and future period of time.Accounting work and the reform of the economic system are closely linked, how to play an accounting role in the reform of the economic system? The following talk about personal learning decisions after the initial experience.One, the economic system The reform has provided a vast world for accounting to fully play its role, and at the same time has put forward higher requirements on accounting work. “The Decision” pointed out that the socialist economy is “a planned commodity economy based on public ownership” and "