我国会计发展趋势及改革措施

自从进入20世纪中后期以来,IT技术的飞速发展及其广泛应用,迎接我们的是一个全球化,信息化,网络化和以知识驱动为基本特征的崭新经济时代。面对整个经济环境的变化,为了更好地发挥会计职能的作用,无论是会计实践还是会计理论都将进入一个新的,更快的发展阶段。但也面临着更多的挑战。本文阐述了与社会主义市场经济体制相适应,并与国际惯例相协调的会计模式的改革和发展。

The Accounting Development Trend and Reform Measurements

Since the middle and late twenty century,IT technology's rapid development and widely application bring us to a globalization,informatization,network,and knowledge-drived new Economic Times.In order to play full role of accounting function in front of the whole economic environment change,both of accounting practice and theory will come into a new and rapid development phase which also has more challenges.The accounting mode's reform and development coordinated with international conventions compatible with...