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会计作为一种经济管理手段,其服务对象、工作组织,制度建设等均与客观经济环境有密切联系。现阶段,随着会计赖以生存与发展的经济环境(诸如市场经济体制在我国的确立、“复关”的冲击、《企业会计准则》、《企业财务通则》的颁布等)的变化,更要求会计工作与体制作一定幅度的调整与改革,以适应对经济环境复杂多变所带来的机遇与挑战的需要。下面就现阶段我国会计面临的挑战作初步论述。
Accounting as a means of economic management, its service objects, work organization, system construction and so on are closely linked with the objective economic environment. At this stage, with the changes in the economic environment (such as the establishment of the market economy system in our country, the impact of “multiple offenses”, the promulgation of “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance”) on which the accounting depends for survival and development, It requires the accounting work and the system to make some adjustments and reforms so as to meet the needs of the opportunities and challenges brought about by the complicated and volatile economic environment. The following is a preliminary discussion of the challenges facing China’s accounting at this stage.