关于完善财务会计行为规范的探讨

The Exploration of Perfecting the Norm of Conduct in Financial Accounting

随着市场经济的发展、现代企业制度的普遍推行 ,我国的会计工作暴露出了若干问题和不足 ,急需进一步完善和发展。尤其要实现会计行为主体的全程优化 ,优化会计行为规范实现的产权环境 。

With the development of China’s market economy and the practice of modern enterprise system, some problems and shortcomings of accounting are discovered, which should be improved and developed further. Especially we should optimize the behavioral agent in the whole course, build the environment of property right that will optimize the realization of norm of conduct in financial accounting.