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新企业会计准则和中国注册会计师执业准则的正式施行,不仅给企业会计工作者和注册会计师提出了更高的要求,也给企业和会计师事务所带来了更多的挑战。这是我国企业改革和市场经济发展的基础性工作,是提高会计信息和审计质量、贯彻落实科学发展观的重要举措。如何适应会计、
The new accounting standards for business enterprises and the formal implementation of the CPA practice guidelines in China not only put higher demands on corporate accountants and certified public accountants but also brought more challenges to enterprises and accounting firms. This is the basic work of our country’s enterprise reform and market economy development. It is an important measure to improve the quality of accounting information and auditing and to implement the scientific concept of development. How to adapt to accounting,