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会计作为一种世界性通用商业语言,其国际化趋势越来越明显,但一国会计理论和方法向国际会计理论和方法的转变实质上是一种历史性的发展过程。国际会计的发展是以各具特色,丰富多彩的各国会计理论和方法的蓬勃发展为基础的,实事求是、从实际出发、研究和开发中国会计理论资源,取长补短,这对于中国会计学界面向未来,深化企业管理,加大会计工作对当代中国社会经济发展的作用力,更好地为深入贯彻十五大精神,全面推进会计改革和发展事业服务。
Accounting as a worldwide common commercial language, its internationalization trend is more and more obvious. However, the change of a country’s accounting theory and method to international accounting theory and method is essentially a historical development process. The development of international accounting is based on the flourishing development of accounting theories and methods in different countries with various characteristics and richness. It takes practical measures to seek truth from facts, and studies and develops China’s accounting theory resources to complement each other’s strengths. This will help to deepen the future of Chinese accounting, Enterprise management, increase the role of accounting in the social and economic development of contemporary China, and better implement the 15th National Congress of the CPC to promote accounting reform and career development in an all-round way.