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新中国会计的发展,已经历了四十年的光辉历程,在中国的经济控制工作中,发挥着十分重要的作用。当今,我国会计学界的有识之士已经认识到,如果我们不把学习社会主义的新理论、新技术、新方法放在首要位置,那么,在下个世纪初,会计教师在课堂上将会无法开口,会计工作者在管理岗位上将无立足之地,不少人也将会在电算、电控化世界里变成“新文盲”。即将面临的这一严峻问题,迫使我国的会计工作者,必须在坚持改革的前提下,认真研究未来中国及世界会计的发展势态,以便以崭新的姿态去迎接二十一世纪的到来。一,未来经济控制机构演进的大趋势。二十一世纪将是世界经济大腾飞时代,数量众多,规模更宠大
The development of new accounting in China has gone through 40 years of glorious history and has played a very important role in China’s economic control. Nowadays, people of insight in the accounting profession in our country have come to realize that if we do not give top priority to the new theories, technologies and methods of learning socialism, then in the early part of the next century, accounting teachers will not be able in the classroom Openings, accounting workers in management positions will have no place, many people will also be in the computerized, electronic control of the world into a “new illiteracy.” The impending serious problem will force our accountants to seriously study the future development of accounting in China and the world under the premise of maintaining the reform so as to welcome the new century with a new attitude. First, the future trend of economic control agencies evolution. The 21st century will be the time when the world economy will take off. It is a large area with a large scale