摘要
自从进入20世纪中后期以来,IT技术的飞速发展及其广泛应用,迎接我们的是一个全球化,信息化,网络化和以知识驱动为基本特征的崭新经济时代。面对整个经济环境的变化,为了更好地发挥会计职能的作用,无论是会计实践还是会计理论都将进入一个新的,更快的发展阶段。但也面临着更多的挑战。本文阐述了与社会主义市场经济体制相适应,并与国际惯例相协调的会计模式的改革和发展。
Since the middle and late twenty century, IT technology＇s rapid development and widely application bring us to a globalization, informatization, network, and knowledge-drived new Economic Times. In order to play full role of accounting function in front of the whole economicenvironment change, both of accounting practice and theory will come into a new and rapid development phase which also has more challenges.The accounting mode＇s reform and development coordinated with international conventions compatible with socialistic marketing economical system arenarrated.
出处
《价值工程》
2010年第3期12-12,共1页
Value Engineering
关键词
会计改革
发展
会计职能
accounting reform
development
accounting function
