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改革开放三十年来,我国会计行业适应经济和社会发展的需要,发生了深刻的变化:会计行业管理体制机制框架已初步建立,初步建立与国际会计审计通行规则趋同的会计准则体系;会计信息已经从传统的企业基础信息上升为宏观经济的管理信息和投资决策信息;会计工作已经从传统的计量核算扩展到企业管理、控制、决策和战略实施各个方面。
In the thirty years since the reform and opening up, the accounting profession in our country has been undergoing profound changes in response to the needs of economic and social development. The framework of the accounting system has been initially established, and the accounting standards system converging with the international accounting auditing standards has been initially established. The accounting information has been From the basic information of traditional enterprises to macroeconomic management information and investment decision-making information; accounting work has been extended from the traditional measurement accounting to enterprise management, control, decision-making and strategic implementation of all aspects.