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会计制度是保证市场经济有效运行的制度基础,高质量的会计需要有良好的会计制度和会计准则为前提。我国已经颁布了一些列基本的会计准则,建立了相对比较完整的会计准则体系。但是,我国会计制度和会计准则仍然存在一些问题,影响我国会计工作的发展。本文分析了会计准则的重要性,结合我国会计工作实践分析了会计工作中存在的问题,进而提出了会计准则制定的建议,希望可以完善我国会计管理制度。
Accounting system is to ensure the effective operation of market economy based on the system, high-quality accounting needs a good accounting system and accounting standards as a prerequisite. China has promulgated some basic accounting standards and has established a relatively complete system of accounting standards. However, there are still some problems in our country’s accounting system and accounting standards, which affect the development of accounting work in our country. This paper analyzes the importance of accounting standards, analyzes the problems existing in accounting work with the practice of accounting work in our country, and then puts forward some suggestions on the formulation of accounting standards, hoping to perfect our accounting management system.