摘要
现代会计是商品经济的产物,通过阐述现代会计的内涵以及真实性、统一性、连续性、系统性、全面性和完整性的特点,指出我国现阶段会计工作存在条线管理弱化,执法检查弹性化,执业保护不善,业绩宣传有偏差等问题。最后,提出了加强会计工作的几点建议。
Modern accountancy is produced by commodity economy.The paper elaborates the connotation of modern accountancy,as well as its authenticity,unity,continuity,systematicness,comprehensiveness and integrity.It points out that China＇s current accountancy is weak in management,flexible in law enforcement and insufficiency in occupational protection.It finally puts forward some strategies to enhance the accountancy in China.
出处
《江苏海洋大学学报（人文社会科学版）》
2011年第20期31-33,共3页
Journal of Jiangsu Ocean University（Humanities & Social Sciences Edition）
关键词
会计工作
机遇
挑战
accountancy
opportunity
challenge
