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近年来,党校增设了会计课程,通过学习,我们认为新的经济环境,新的经济运行机制,为企业会计工作开辟了广阔的前景,为财会人员提供了新的用武之地和新的要求。我们要摆脱旧观念的束缚,树立起新的会计观念。我们的基本思路是:从观念上,实务上,把企业会计明确地划分为财务会计和管理会计,并且更进一层把管理会计区分为经营会计和控制会计。财务会计的职能是核算、反映和监督,着重为上级决策服务,满足宏观控制需要;经营会计的主要职能是为企业经营决策与规划服务;控制会计的职能则是控制再生产过程,评价内部业绩,主要为企业内部控制与管理服务。这一改革的模式可图示如下:
In recent years, the Party School has added accounting courses. Through the study, we believe that the new economic environment and the new economic operating mechanism have opened up broad prospects for corporate accounting work and provided new opportunities and new requirements for accounting personnel. We must get rid of the shackles of old ideas and establish new accounting concepts. Our basic idea is: In terms of concepts and practice, enterprise accounting is clearly divided into financial accounting and management accounting, and management accounting is further divided into management accounting and control accounting. The functions of financial accounting are accounting, reflection and supervision. They focus on service for superior decision-making and meet the needs of macro control. The main functions of business accounting are for business decision-making and planning services. The functions of control accounting are the control of reproduction process and the evaluation of internal performance. Mainly for corporate internal control and management services. The pattern of this reform can be illustrated as follows: