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会计作为一种利用价值形式、运用专门方法和程序,对生产经营过程进行连续、系统、全面、综合地反映和监督的方法,无论是国家出于管理经济事务的需要,还是企业为了实现强化经营管理、提高经济效益的目的,都得到了广泛的运用,成为经济管理的重要工具之一。随着我国经济体制改革的不断深化,特别是市场经济新体制确立之后,会计制度的改革也已进入实质性
Accounting as a way of using the value form and using specialized methods and procedures to continuously, systematically, comprehensively and comprehensively reflect and supervise the production and operation process, no matter whether the state is out of the need of managing economic affairs, Management, improve the economic benefits of the purpose, have been widely used, as one of the important tools of economic management. With the continuous deepening of China’s economic restructuring, especially after the establishment of a new market economy, the reform of the accounting system has also entered a substantive