论文部分内容阅读
一、会计公开是市场经济发展的必要条件 1、会计公开是履行对投资者会计责任的重要手段。市场经济的发展,使得企业生产和销售活动所需的资金不仅之局限于企业内部,而在很大程度上依靠外部资金市场。然而,在市场经济条件下,无论是债务资金的提供者,还是权益资金的提供者,他们都不可能亲自到企业了解所提供的资金是否有效率和有效果地利用。于是,他们需要能提供有关资金保管
First, the open accounting is a necessary condition for the development of market economy 1, open accounting is an important means to fulfill the accounting responsibility of investors. The development of market economy makes the funds needed for the production and sale of enterprises not only limited to the internal part of the enterprise, but to a large extent depend on the external capital market. However, under the conditions of a market economy, neither the provider of debt funds nor the providers of equity funds are able to personally learn from the enterprises whether the funds provided can be used efficiently and effectively. So, they need to be able to provide the custody of the funds