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
Accounting is an integral part ofeconomic management, and accountinginformation acts as an important base on whichrational resource allocation is made. In the era ofthe knowledge-based economy, accounting isplaying a ...Accounting is an integral part ofeconomic management, and accountinginformation acts as an important base on whichrational resource allocation is made. In the era ofthe knowledge-based economy, accounting isplaying a more important role. During the past20 years, with the implementation of reform andthe opening-up policy, the accounting professionin China has made magnificent progress andmany remarkable achievements. In order to further enhance public confidencein the accounting profession, as well as to dealwith the challenges of a knowledge-basedeconomy and globalization, the global accountingprofession needs to step up reform and innovationas follows: enhance the cooperation amongaccounting professions around the world andpromote the harmonization of accounting andauditing standards; strengthen the independenceof certified public accountants; intensify theoversight of the accounting profession; improvethe corporate governance, and fundamentallyresolve the problem of falsified corporatefinancial information.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”.
文摘Accounting is an integral part ofeconomic management, and accountinginformation acts as an important base on whichrational resource allocation is made. In the era ofthe knowledge-based economy, accounting isplaying a more important role. During the past20 years, with the implementation of reform andthe opening-up policy, the accounting professionin China has made magnificent progress andmany remarkable achievements. In order to further enhance public confidencein the accounting profession, as well as to dealwith the challenges of a knowledge-basedeconomy and globalization, the global accountingprofession needs to step up reform and innovationas follows: enhance the cooperation amongaccounting professions around the world andpromote the harmonization of accounting andauditing standards; strengthen the independenceof certified public accountants; intensify theoversight of the accounting profession; improvethe corporate governance, and fundamentallyresolve the problem of falsified corporatefinancial information.
