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会计作为国际通用的商用语言,为各国经济的交流架起了沟通的桥梁。会计既是信息系统,同时又是利益协调机制,其重要性不言而喻。如今,一带一路重大战略的实施,为会计改革提供了难得的契机,可以预见,在一带一路的时代背景下,会计活动必将充分发挥其沟通、协调各种经济关系的重要作用,会计改革也必将有新的突破和发展。基于此,本文综合理论分析和实践研究相结合的研究方法,分析了一带一路对会计的影响,探究了一带一路下会计改革的方向,并对一带一路背景下如何做好会计改革工作提出了两点建议。
As an internationally accepted commercial language, accounting has built a bridge of communication for the economic exchanges among various countries. Accounting is both information systems, but also the interests of the coordination mechanism, its importance is self-evident. Nowadays, the implementation of the major strategy of the Belt and One Road provides a rare opportunity for accounting reform. It can be foreseen that under the era of the Belt and Road, accounting activities will surely give full play to their important role of communication and coordination of various economic relations. Accounting reform There will be new breakthroughs and developments. Based on this, this article combines theoretical research with practical research, analyzes the impact of the Belt and Road initiative on accounting, explores the direction of accounting reform under the Belt and Road initiative, and puts forward two proposals on how to do a good job in accounting reform under the Belt and Road Point suggestions.