基于和谐社会理论的和谐会计体系构建

Constructing Harmonious Accounting System Based on Harmonious Society Theory

实现和谐社会,建设美好社会,始终是人类孜孜以求的一个社会理想,更是党和政府长期不懈努力的最终愿景。其民主法治、公平正义、诚信友爱、充满活力、安定有序、人与自然和谐相处的观点,不断启迪构建和谐会计理论的理想。基于此,本文剖析了构建和谐会计的问题,提出了基于和谐社会理论的和谐会计理论,并分别就会计法治、会计竞争体系、会计职业组织、社会责任会计的问题进行论述和改造,最终实现和谐会计理论的需要。

Realizing a harmonious society and building a better society has always been a social ideal of humankind, and is the ultimate vision of the long-term unremitting efforts of the party and the government. The view of democracy and the rule of law, fairness and justice, sincerity and amity, vitality, stability and order and harmony of people with nature constantly enlightened the ideal of building a harmonious accounting theory. Based on this, this paper analyzes the problem of building harmonious accounting, proposes the harmonious accounting theory based on the theory of harmonious society, and discusses the problems of accounting rule of law, competitive system of accounting, the professional accounting organization, social responsibility accounting to eventual realize the need for harmonious accounting theory.