论文部分内容阅读
宏观经济转型和治国方略的转变必将引发会计革命。以新修订《会计法》颁布为标志 ,会计将经由会计法制化向会计法治迈进。会计责任的嬗变与经济体制有着深刻的历史渊源 ;产权改革、市场诸利益主体、企业制度、会计监督机制、会计国家化与会计国际化与会计法制化相互制约、作用和影响 ,促使经济生活向规范有序的方向发展 ,实现会计工作理想的社会状态———会计法治 ,其遵循的目标、原则、途径等本文将做出分析和探讨
The transformation of the macro economy and the strategy of running the country will surely trigger the accounting revolution. With the newly revised “Accounting Law” promulgated as a symbol, accounting will be legalized by accounting to the rule of law in accounting. The evolution of accounting responsibility and the economic system have profound historical origins; property rights reform, the main body of the market interests, the enterprise system, the accounting supervision mechanism, the accounting country and the internationalization of accounting and the legalization of accounting mutual constraints, roles and influence, to promote economic life to Regulate the development of the direction of an orderly, to achieve the ideal social status of accounting work --- accounting rule of law, its objectives, principles, ways to follow this article will make an analysis and discussion