摘要
我国经济体制经过了30余年的深刻变革,完成了由计划经济向市场经济转轨,多种经济成分并存已经成为我国社会主义基本经济制度。一方面非公有制经济形式在社会主义经济建设中起着举足轻重的作用,而另一方面非公有制经济形式在经济活动中也带来了负面影响。经济体制的转轨更是带来一些深层次矛盾的凸显。为此,强化企业会计监督工作(尤其非公有制经济)就成为了保证我国经济健康发展的关键。
Profound changes in the economic system in China after more than 30 years, completing the transition from the planned econo- my to a market economy, coexistence of multiple economic sectors has become a basic socialist economic system in our country. While non-public-owned economy plays an important role in socialist economic construction, and on the other hand non-public-owned economy had a negative impact on economic activity in the form. Deeper contradictions in the economic system transition are some of the highlights. To that end, strengthen accounting supervision of enterprises (non-public economy in particular) became the key in order to ensure the healthy development of China's economy.
出处
《经济研究导刊》
2012年第14期133-134,共2页
Economic Research Guide
关键词
企业会计
会计监督
约束机制
accounting of enterprises
accounting supervision
restrain mechanism