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优化会计管理行为是一个极为复杂、重要的系统工程。探索和研究会计规范的内在规律,发展和完善会计规范体系是促进会计管理行为优化、提高会计管理水平的重要步骤。一、对会计规范本质的认识会计规范是会计人员正确处理工作所要遵循的行为标准,是指导和约束会计管理行为朝着合法化、合理化、有效化方面发展的路标。会计规范有正式规定的,如会计法律规范;也有非正式的,如会计职业道德规范。
Optimizing accounting management is an extremely complex and important systematic project. To explore and study the inherent rules of accounting norms and to develop and perfect the accounting norms system is an important step to promote the optimization of accounting management activities and improve the management level of accounting. First, the nature of accounting standards Accounting standards is accounting staff to properly handle the work to be followed by the standards of behavior is to guide and constrain accounting management behavior toward legalization, rationalization, effective development of the roadmap. Accounting standards have formal provisions, such as accounting law norms; there are informal, such as accounting code of ethics.