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王步端同志在《武汉财会》1989年第3期撰文认为,按照党的十三大精神,我国东部率先实施参与国际经济大循环战略。接着中部、西部也开始参与国际分工的探索与实践。整个中国经济的导向,开始发生了根本性的转移,内向型经济的时代即将成为历史。伴随中国经济的历史性变革,中国会计的国际化将不可避免。首先,参与国际经济大循环,要求中国会计观念全球化。以往,我们总是习惯于在960万平方公里上考虑问题,总是习惯于在自己的模式上下功夫,可以说,这种思维方式是内向型经济的产物。党中央作出发展外向型经济的战略决策,预示着中国内向型经济
In his article “Wuhan Accounting Association”, No. 3, 1989, Comrade Wang Ting-tuan argues that in accordance with the spirit of the 13th CPC National Congress, the eastern part of our country took the lead in implementing the strategy of participating in the grand international cycle of economy. Then the central and western regions also began to participate in the exploration and practice of the international division of labor. The entire Chinese economy has undergone a fundamental shift in its orientation. The era of an inward-looking economy is about to become history. With the historic changes in China’s economy, the internationalization of Chinese accounting will be inevitable. First of all, to participate in the global economic cycle requires the globalization of accounting concepts in China. In the past, we were always accustomed to thinking about problems on 9.6 million square kilometers and were always accustomed to working hard on our own models, arguably the product of an inward-looking economy. The party Central Committee made the strategic decision to develop an outward-oriented economy, which indicates China’s inward-looking economy