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到本世纪末,会计改革与发展的总目标是:建立与社会主义市场经济发展要求相适应的会计模式的基本框架。为了完成这个目标,会计人员必须扩大自己的视野,掌握市场经济下会计的知识结构,不能再局限于财务会计,甚至不能再局限于会计本身。为了促使会计人员扩大视野,不能仅靠一般号召,而应按照终身教育的观点,采取行之有效的具体措施——制定会计人员知识体系。 一、扩大视野的必要性 目前我国会计人员的视野,与当代会计不断发
By the end of this century, the overall goal of accounting reform and development is to establish a basic framework for accounting models that are compatible with the requirements of the development of a socialist market economy. In order to accomplish this goal, accountants must expand their horizons and grasp the knowledge structure of accounting under the market economy. They can no longer confine themselves to financial accounting or even to the accounting itself. In order to encourage accountants to broaden their horizons, we should not rely solely on the general call, but should take concrete and effective measures in accordance with the philosophy of lifelong education - to formulate a knowledge system for accountants. First, the need to expand their horizons At present, accounting personnel in China’s vision, and contemporary accounting constantly hair