摘要
会计在我国的发展历史悠久,到现在已成为大多数行业所必不可少的重要组成部分。伴随着我国经济体制的改革与进步,对于会计制度的要求也日益增加。鉴于会计对于我国各行各业的重要性,以及为适应经济体制的进步和时代发展的必要性,本文从分析会计体制的发展背景出发,针对当前的发展形势来探求会计制度可创新的关键点,并提出一些有关会计制度改革的建议。
Accounting has a long history of development in China,and now it has become an essential part for most industries.Along with China's economic system reform and progress,the requirements for the accounting system are also increasing.Given the importance of accounting for various industries in China,as well as the necessity of meeting the progress of economic progress and the development of the times,starting from analyzing the background of the development of accounting mechanism,in view of the current situation,this paper explores the innovation of accounting system,and makes some recommendations on the reform of the accounting system.
出处
《科教文汇》
2013年第23期207-208,共2页
Journal of Science and Education
关键词
会计体制
会计制度
创新
accounting mechanism
accounting system
innovation