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随着经济全球化,经济管理工作越来越重要。尤其是会计信息越来越被决策者、领导者以及会计信息的使用者所重视,政府也将其视为决策依据进行宏观调控。会计活动使会计人员拥有更高的会计使命,会计人员要学会利用会计信息做出正确决策,对经营风险能及时防范与预警,而做到这些的关键是保证会计质量,这就要求会计人员既要自觉遵守会计职业道德规范,又要遵守法律制度。
With the economic globalization, economic management is more and more important. In particular, accounting information is increasingly valued by decision-makers, leaders and users of accounting information. The government also considers it as a macro-control of decision-making. Accounting activities make accountants have a higher accounting mission, accounting staff should learn to make use of accounting information to make the right decisions, business risks in a timely manner to prevent and early warning, and to achieve these is the key to ensuring the quality of accounting, which requires accounting personnel both To consciously abide by the accounting standards of professional ethics, but also to comply with the legal system.