近期,重阅《企业会计准则讲解2012》、《中国会计改革与发展》等书籍,细细品味,顿悟做人做事之道,乃念“有为”会计应与之有异曲同工之妙,闲谈几语,谨此共勉。要成为一名有为的会计人,应当做好自身定位,明确所扮演的角色。如同会计主体假设要求:企业应当对其本身发生的交易或事项进行会计确认、计量和报告,反映企业本身所从事的各项生产经营活动,即明确界定会计主体是开展会计确认、计量和报 Recently, reread “Accounting Standards for Business Enterprises 2012”, “Accounting Reform and Development in China” and other books, savor, epoch-making approach to doing things, is read “Yes ” Accounting should be similar to the same wonderful, chat A few words, I hereby encourage each other. To be a good accountant, we should make our own position and clarify the role to be played. As the accounting subject assumptions require: The enterprise shall conduct accounting confirmation, measurement and reporting on the transactions or events that occur in itself, and reflect the various production and business activities engaged in by the enterprise itself, that is, clearly defining the accounting entity as carrying out accounting verification, measurement and reporting