论新时期会计和谐职能的构建

On the Establishment of the Harmonious Function of Accounting in the New Era

文章以新时期构建和谐社会以及新会计准则为背景,强调构建会计和谐职能的紧迫性和必要性。并且立足于会计基本职能,探讨了构建会计和谐对和谐社会的促进作用并从多方面提出了当前的会计任务。

Against the background of establishing harmonious society and new accounting rules in the new era, this paper stresses the urgency and necessity of building the harmonious function of accounting. Based on the basic functions of accounting, the paper also studies the function of building harmonious accounting in promoting the building of harmonious society, and puts forward the present tasks for accounting from various aspects.