浅谈我国会计改革与发展

Talking about Our Country's Accounting Reform and Development

以我国经济改革与发展的思路及目标模式为依据,从会计模式、职能作用、会计行为、会计手段、会计理论研究与会计教育等6个方面对我国会计改革与发展进行了探讨与展望。

Based on the idea and target mode of our country's economic reform and development, this paper probes into looks forward to our country's accounting reform and development from six aspects of accounting mode; professional function, accounting behavior, accounting means, accounting theory researching, and accounting education, etc.