摘要
科学发展观是新时期提出的建设和谐社会的一种科学的指导思想。会计的发展必须坚持科学的发展观,科学发展观也需要会计和谐发展的支持,科学发展观与会计的和谐发展是相互补充相互促进的,会计的和谐发展应该在科学发展观的指导下,从以人为本、全面发展、协调发展和可持续发展等方面做出改进。
The scientific view of development is a kind of science guidelines to build the harmonious society in new period. The accountant' s development must adhere to the scientific view of development and the scientific view of development needs support of accountant' s harmonious development too. The scientific view of development and the accountant's harmonious development need mutual supplement and promotion each other. Under the guidance of scientific view of development, the accountant should be improved from People oriented, all - round development, coordinated growth and sustainable development, etc.
出处
《山西财政税务专科学校学报》
2011年第4期48-51,共4页
Journal of Shanxi Finance & Taxation College
基金
2009年青岛社会科学规划课题"科学发展观与会计的和谐发展"(QDSKL090205)
关键词
科学发展观
会计
和谐发展
scientific view of development
accounting
harmonious development