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面对新的经济发展形势,我国会计体制已经无法满足当前的需求。我国加入WTO后,经济体制改革不断地深化,在实际应用过程中现有的会计体系暴露出许多的问题,体现其局限性和滞后性。为了适应我国现行的经济、政治、文化以及法律等环境因素,我国进行了会计改革等一系列新的措施来应对经济全球化的冲击。我国的会计改革随着经济发展而不断改进,会计改革在不断地服务于社会经济的同时,在一定程度上也促进了会计理念的创新,以及会计技术水平的提高,对于会计体制的发展产生了深远的影响。本文主要就会计改革与发展过程中产生一些问题作出讨论,以便更好地认识会计发展的不足。
Faced with the new economic development situation, our accounting system has been unable to meet the current needs. After China’s accession to the WTO, the reform of the economic system has been continuously deepened. In the actual application process, the existing accounting system has exposed many problems and embodied its limitations and lags. In order to meet the current economic, political, cultural and legal environment in China, a series of new measures such as accounting reform have been conducted in China to cope with the impact of economic globalization. Accounting reform in our country continues to improve along with economic development. While accounting reform constantly serves the society and economy, it also promotes the innovation of accounting concept and the improvement of accounting technology to a certain extent, resulting in the development of accounting system profound influence. This article mainly discusses some problems that arise in the process of accounting reform and development in order to better understand the deficiencies of accounting development.