论文部分内容阅读
企业会计是一个企业经济核算的核心部分,企业会计制度是一种用来约束和规范企业会计从业人员进行规范的经济核算的一种制度。随着经济的飞速发展,传统的企业会计制度以不能适应新时期我国企业发展的要求,必须要根据时代要求,对传统的会计制度进行改革。本文主要探讨了新时期我国企业会计制度改革的必要性,以及对完善今后的会计制度所提出的几点建议。
Enterprise accounting is a core part of an enterprise’s economic accounting. An enterprise accounting system is a system used to restrain and standardize the accounting of enterprise accounting practitioners. With the rapid economic development, the traditional enterprise accounting system can not meet the requirements of the development of Chinese enterprises in the new era. We must reform the traditional accounting system according to the requirements of the times. This paper mainly discusses the necessity of the reform of China’s enterprise accounting system in the new era and some suggestions on improving the future accounting system.