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会计是一个以信息变换为主的经济信息系统,会计改革是一项极为复杂的系统工程。众所周知,我国会计改革已经取得了很大的成绩,但存在的尖锐矛盾亦不少。继续深化改革看来再也不能仅就会计论会计了。“不识庐山真面目,只缘身在此山中”。跳出就会计论会计的圈子,重构会计改革的立足点,必须而且只能深入地研究会计系统的相关环境。基于此种认识,才提出“会计改革的相关环境”这样一个命题,旨在探求制约会计改革的外部环境及其优化措施,借以寻找推进企业会计改革之途径。
Accounting is a transformation of information-based economic information system, accounting reform is an extremely complex system engineering. As we all know, our country’s accounting reform has made great achievements, but there are also many sharp contradictions. No more accounting accounting can no longer be seen as it continues to deepen the reform. “Do not know the true face of Lushan, only in this mountain edge.” When we jump out, we will discuss the accounting circles and reconstruct the foothold of the accounting reform. We must only study the relevant environment of the accounting system in depth. Based on this understanding, we put forward the proposition that “the environment of accounting reform” is to explore the external environment that restricts accounting reform and its optimization measures in order to find ways to promote accounting reform in enterprises.