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会计改革必须从会计理论、会计工作和会计教学三个方面进行系统的全面的改革. 一、会计理论的改革会计理论主要包括会计涵义,会计属性、会计对象、会计原则及其依据、会计职能、现代会计的模式、会计研究的方法论以及会计的发展方向等等. 1、会计的涵义必须扩大为“记帐、算帐、报帐、用帐、查帐、建帐(指建立企业内部会计制度)”.前面三个“帐”是积累数据,或者叫信息,后面三个“帐”是通过对数据进一步加工,起到挖掘潜力,对计划与决策起反馈作用.从上面六个“帐”的内容来看,现代会计的定义,可以从不同的方面进行表述.
Accounting reform must be systematically and comprehensively reform from three aspects: accounting theory, accounting work and accounting teaching.First, the reform of accounting theory Accounting theory includes accounting conception, accounting attribute, accounting object, accounting principle and its basis, accounting function, The mode of modern accounting, the methodology of accounting research and the direction of the development of accounting, etc. 1. The meaning of accounting must be expanded to “accounting, accounting, reporting, accounting, accounting, accounting (refers to the establishment of an internal accounting system ). ”The first three“ accounts ”are accumulated data, or information, the latter three“ accounts ”play a catalytic role in planning and decision-making through the further processing of data, from the six“ accounts ” The content of modern accounting, the definition can be expressed from different aspects.