现代会计工作面临的机遇与挑战

The Opportunities and Challenges Faced by the Modern Accounting Work

阐述了现代会计的内涵及特点,分析了我国会计工作的现状,指出在严格规范会计工作、保证会计信息质量的同时,要进一步深化会计改革,继续加强会计法制建设,发展我国的会计电算化并提高会计人员的职业道德和专业素质。

This paper expounds the connotations and features of the modern accounting, analyzes the present situation of our country＇s accounting work, and points out that at the same time of normalizing the accounting work strictly and guaranteeing the quality of accounting information, should further deepen the accounting reform, strengthen the legal construction of the accounting continuously, develop our country＇s accounting computerization, and improve professional ethics and specialized quality of the accountants.