浅谈现代财务会计工作应树立的几个观念

• 作 者: 杨洪艳 孟庆宾
• 出 处: 吉林财税
• 发表日期: 2003年07期
• 关键词: 财务会计工作 财会人员 财会部门 财会工作 资本市场 企业理财 企业融资渠道 企业投资者 经济效益问题 负债水平

一、树立开拓进取观念财会改革虽取得了一定的成绩,但从总体上说仍滞后于经济体制改革和企业改革,尤其是入世后,财会工作与国际接轨尚有一定的差距。因此,在新的形势下,广大财会人员应以改革为己任,克服因循守旧、等待观望的思想,树立开拓进取、善于改革的观念,使我国的财务会

I. Establishing a pioneering spirit Although fiscal and accounting reforms have achieved some success, they still lag behind economic reform and enterprise reform as a whole. Especially after China’s accession to the WTO, there is still a certain gap between their accounting work and international standards. Therefore, under the new situation, the majority of financial and accounting personnel should take the reform as their own duty, overcome the conservative and wait-and-see thinking, establish the concept of “pioneering and enterprising, and be good at reform,” so that China’s financial conference