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新会计制度的实施不仅标志着我国会计核算制度的稳步发展,还预示着我国财务管理体系正向着规范化、科学化的方向发展。新会计制度的实施增强了市场经济运作中会计信息的可比性和真实性,从而为提高会计信息决策的有效性奠定了坚实基础。本文首先阐述了新会计制度的特点,然后分析了新会计制度实施中存在的问题,最后从政府部门、企业和高校三方面提出了加强新会计制度实施有效性的策略。
The implementation of the new accounting system not only marks the steady development of China’s accounting system, but also indicates that our country’s financial management system is moving forward in a more standardized and scientific direction. The implementation of the new accounting system enhances the comparability and authenticity of accounting information in the operation of market economy, thus laying a solid foundation for improving the effectiveness of accounting information decision-making. This article first expounds the characteristics of the new accounting system, then analyzes the problems existing in the implementation of the new accounting system, and finally puts forward some strategies to strengthen the effectiveness of the new accounting system from the government departments, enterprises and colleges and universities.