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一、会计系统是社会经济运行的保障系统之一建立适应社会主义市场经济运行的经济秩序,既是当前我国经济理论界研究的重大课题,也是政府经济工作的重要目标。人们已经认识到,建立健全法规政策体系,综合运用税收、信贷等经济杠杆对社会经济活动实行宏观调控,转换企业经营机制,实现企业约束与自我约束,是实现社会经济有序运行的保障,但对加强会计系统建设在维护社会经济运行秩序中的不可缺少的作用却往往被忽视。事实上,现代经济的运行一刻也离不开会计工作及其所提供的经济信息。无论是从世界范围看,还是从我国经济的历史发展看,社会经济出现混乱的前奏,必是会计行为失去控制。会计信息严重虚假,社会经济结构的调整和经济利益主体关系的调整失去客观根据。对此,我们不妨进行简要的回顾与分析。
I. Accounting System Is One of the Safeguards Systems for Social Economic Operation The establishment of an economic order that is adapted to the operation of the socialist market economy is not only a major issue for the study of our country’s economic theoretical circles but also an important goal of the government’s economic work. It has been recognized that establishing and improving a system of laws, regulations and policies and comprehensively applying economic levers such as taxes and credit to macroeconomic regulation and control of social and economic activities, transforming the operating mechanism of enterprises and realizing corporate restraint and self-restraint are guarantees for the orderly operation of social economy. However, It is often overlooked that an indispensable role in strengthening the building of an accounting system in the maintenance of social and economic order should be neglected. In fact, the operation of the modern economy can not be separated from the accounting work and the economic information it provides. Whether viewed from the world or the historical development of our country’s economy, the prelude to social and economic chaos must be that the accounting behavior is out of control. Serious accounting information is false, the adjustment of social economic structure and the adjustment of the main body of economic interests lose their objective basis. In this regard, we may wish to conduct a brief review and analysis.