会计改革历程

Accounting Reform Process

随着社会、经济、政治的不断发展,对经济事项进行全面、立体、动态衡量的会计事业也得到了长足发展。文章从企业会计核算制度的变革及会计研究方法的扩展来阐释会计事业的改革,并对变革带来的启示进行归纳和总结。

With the development of the social,economic and political,the accounting business which measures economic matters comprehensively,three-dimensionally and dynamically has also been considerablely developed.The paper has expounded the reform of accounting business from the accounting system changement and accounting study method extension,and summaried and concluded the inspiration of changes.