充分发挥会计的功能 积极促进供给侧改革  

Give Full Play to the Function of Accounting,Actively Promote the Reform of the Supply Side

作　　者：田玉兰[1] 刘娟[1] 史秀云[1] 

机构地区：[1]哈尔滨金融学院,哈尔滨150036

出　　处：《边疆经济与文化》2016年第9期21-22,共2页The Border Economy and Culture

基　　金：黑龙江省会计学会2016年度科研项目"基于供给侧改革视角下的会计应用问题的研究"

摘　　要：供给侧改革的重点任务是去产能、去库存、去杠杆、降成本、补短板,即"三去一降一补"。企业会计信息是经济的"晴雨表",有助于国家从总体上把握供给失效、产能过剩、库存过大、杠杆过高、成本过高等问题。因此,发挥会计的专业效能,可以更好地促进供给侧改革。In 2015, the central economic conference proposed supply-side structural reforms tasks. Supply-side reform is from supply, product and through the liberation of productive forces, enhance the competitive power and economic development. Key task is to inventory, deleveraging, reduce costs, make up the short board. Accounting information is a barometer of the economy, help the country to grasp the overall supply of excess capacity, inventory is too large, excessive leverage, high cost and other issues. So play professional efficiency of accounting, we can better promote the supply side reforms.

关 键 词：供给侧 会计 功能 

分 类 号：F230[经济管理—会计学]