摘要
进入经济全球化的新时代,我国应采取完善企业会计准则、强化现代责任会计制度、发挥企业管理会计职能、健全会计人员岗位责任制、规范企业会计行为、提高会计人员素质等措施,强化现代企业会计制度建设,以实现与国际接轨之目的。
In the new age of globalization,enterprise accounting rule should be perfected,responsibility system of modern accounting should be strengthened, the management function of enterprise accounting should be used,system of responsibility of accounting should be improved,accounting behaviour should be standardized,the quality of accounting should be enhanced. And the enterprise accounting system of our country will integrate with the global accounting system by those measures.
出处
《德州学院学报》
2009年第1期82-84,94,共4页
Journal of Dezhou University
关键词
现代企业
会计制度
会计准则
会计职能
会计行为
modern enterprise
accounting system
accounting rule
accounting behaviour