论文部分内容阅读
《经济日报》一九八六年二月十五日刊登了对“国家会计委派制”赞成与反对的两种不同观点的文章,读后很受启发。笔者长期从事会计工作,也谈一点看法,以供贯彻《会计法》及会计体制改革参考。“国家会计委派制”在理论上能否成立?在社会主义条件下,国家利益、企业利益和职工利益是统一的,但在有计划的商品经济条件下,国家利益同集体利益、全局利益同局部利益又存在着一定的矛盾。在现实生活中这一矛盾主要表现在企业挤占国家利
The Economic Daily published an article on February 15, 1986 on two different viewpoints of “approval and opposition” of the “National Accounting Commission,” and was very inspired after reading it. I have long been engaged in accounting work, also talked about the views for the implementation of “Accounting Law” and accounting system reform reference. Under the conditions of socialism, the interests of the state, the interests of enterprises and the interests of staff and workers are unified. However, under the conditions of a planned commodity economy, the interests of the state are the same as those of collective interests and the overall interests of the people There are also some conflicts between the local interests. In real life, this contradiction is mainly manifested in the enterprise squeeze the national interest