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一、全国乡镇企业财务统计制度改革的必要性和遵循的原则全国乡镇企业财务统计工作会议指出,改革现行乡镇企业财务统计制度是一项势在必行、刻不容缓的任务。随着我国改革开放的不断深入和社会主义市场经济体制的逐步建立,乡镇企业财务统计制度滞后于发展变化新形势的矛盾日益显露出来。特别是乡镇企业所有制构成和经济运行方式发生了深刻变化,在“多轮驱动,多轨运行”中出现了多种经济成份、多种经营方式和企业规模扩大、科技含量提高、外向度增大的新格局,而现行乡镇企业财务统计制度依然沿袭1984年中共中央4号文件规定的乡办、村办、联户办、户办结构,统计范围和口径已不适应新的要求,很难客观、及时、准确地反映乡镇企业发展变化的实际情况。既不能有效地满足各级领导和经济综合部门的决策需要,又不能与国家财政和统计部门的工作内容和制度很好衔接,一定程度上影响着改革过程中与国内国际市场经济的接轨,造成工作中的不便和被动。因此,改革现行乡镇企业财务统计制度不仅非常必要,而且刻不容缓。
I. Necessity and principles for the reform of the financial statistics system for township and township enterprises across the country The National Conference on Financial Statistics for Township and Township Enterprises pointed out that reforming the financial statistics system of existing township and township enterprises is an imperative and urgent task. With the continuous deepening of China’s reform and opening up and the gradual establishment of the socialist market economic system, the contradiction between the financial statistics system of township enterprises lagging behind the development and changes in the new situation is increasingly exposed. In particular, the ownership structure and economic operation modes of township and township enterprises have undergone profound changes. In the “multi-wheel drive, multi-track operation”, various economic components, diversified business models, and the expansion of business scale, technological content, and externality have emerged. The new pattern of increase, and the current financial statistics system for township and village enterprises still follows the township office, village office, joint bank account office, and household management structure stipulated in Document No. 4 of the CPC Central Committee in 1984, and the scope and scope of statistics have not adapted to the new requirements. It is difficult to objectively, timely and accurately reflect the actual situation of the development of township enterprises. It can neither meet the decision-making needs of leaders at all levels and the economic synthesis departments, nor can it well link up with the work content and system of the national finance and statistics departments, and to a certain extent affects the integration with domestic and international market economies in the reform process. Inconvenience and Passivity at work. Therefore, reforming the current financial statistics system for township and village enterprises is not only necessary, but also urgent.