摘要
"一带一路"视域下的金融合作、产业合作、能源开发、基础设施建设及区域共赢等对会计提出了全新需求,深化会计变革对"一带一路"具有助力作用。"一带一路"视域下的会计变革要求创新与改善财务会计计量、管理会计概念体系、环境会计治理功能、会计职责以及会计人才培养与评价体制。"一带一路"战略为会计理论与实务的发展和繁荣创造了历史机遇。
From the perspective of "One Belt One Road" (" B&R"), financial cooperation, industrialcooperation, energy development, infrastructure construction and regional common prosperity all put forwarda brand-new demand for accounting, and deepening the reform of accounting has a facilitating role for the"B&R". Under the "B&R", the reform of accounting requires innovation and improvement in financial ac-counting measurement, the concept system of management accounting, the function of environmental man-agement, the responsibility of accounting, and the training and evaluation system of accounting profession-als. The strategy of "B&R" creates a historic opportunity for the development of accounting theory and prac-tice, and our accountant should make joint efforts.
出处
《广东财经大学学报》
CSSCI
北大核心
2016年第3期93-101,共9页
Journal of Guangdong University of Finance & Economics
基金
国家社会科学基金项目(15BGL055)
辽宁省高等学校人文社会科学重点研究基地专项项目(ZJ2014039)
关键词
会计变革
一带一路
会计计量
管理会计
环境会计
会计职责
会计人才
accounting reform
"One Belt One Road" (" B&R")
accounting measurement
manage-ment accounting
environmental accounting
accounting responsibility
accounting professionals