In the present-day worldcharacterized by surging scientific andtechnological revolution, the development ofthe knowledge economy and the promotion ofadjustment in the industrial structure havebecome the general trend ...In the present-day worldcharacterized by surging scientific andtechnological revolution, the development ofthe knowledge economy and the promotion ofadjustment in the industrial structure havebecome the general trend of world economy.This has brought about both new opportunitiesand new challenges to all industries and trades,accounting included. Given the new environment and situation,the role played by accounting has become moreimportant and the responsibility it shouldersmore significant. In modern China, both therules and the techniques of accounting andauditing are converging into the internationalmainstream. The Chinese Government hasattached great importance to the development ofthe accounting profession, and has madeunremitting efforts in the building of theaccounting system, the preparation of auditingrules and the training of professionals in thesefields. All accountants and auditors should“make no false account”.展开更多
文摘In the present-day worldcharacterized by surging scientific andtechnological revolution, the development ofthe knowledge economy and the promotion ofadjustment in the industrial structure havebecome the general trend of world economy.This has brought about both new opportunitiesand new challenges to all industries and trades,accounting included. Given the new environment and situation,the role played by accounting has become moreimportant and the responsibility it shouldersmore significant. In modern China, both therules and the techniques of accounting andauditing are converging into the internationalmainstream. The Chinese Government hasattached great importance to the development ofthe accounting profession, and has madeunremitting efforts in the building of theaccounting system, the preparation of auditingrules and the training of professionals in thesefields. All accountants and auditors should“make no false account”.