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进入新世纪后,国内的经济和社会取得了较快的发展,会计这个和社会经济联系非常密切的行业也发生了巨大的变化,尤其是中国成为WTO的一员之后,中国特色的社会主义市场经济体制被进一步的完善,在国际上贸易往来不断的加深,在这样的大背景下,来自于市场的各种因素对中国的会计体系提出的要求更高。但是,对于我国社会主义经济体制的发展来讲,国内现行的会计制度明显的不能满足其要求,还存在着很多的问题,特别是在一些基层的行政事业单位中,影响会计制度不断改革的因素还有很多。所以,笔者在本文中对基层行政事业单位中影响会计改革的难点问题进行了深入的分析,并有针对性的提出了解决措施。
After entering the new century, the domestic economy and society have witnessed rapid development. There has also been tremendous changes in the accounting profession, which is closely linked with the social economy. Especially after China became a member of the WTO, the socialist market with Chinese characteristics The economic system has been further perfected and the trade in the world has continuously deepened. Under these circumstances, various factors arising from the market place higher demands on China’s accounting system. However, as far as the development of China’s socialist economic system is concerned, the existing domestic accounting system obviously can not meet its requirements. There are still many problems. Especially in some grass-root administrative units, the factors that affect the continuous reform of the accounting system There are a lot more. Therefore, in this paper, I conducted an in-depth analysis on the difficult problems that affect the accounting reform in the grass-roots administrative institutions and put forward some measures to solve the problems.