依据建设社会主义和谐社会的要求,结合会计工作的特点,和谐会计是指对会计机构和会计人员的以资金活动为主要内容的会计行为,采用会计手段进行规范,以便促进民主、法治、公平、诚信、有序与协调的会计。和谐会计是一种多元的、可持续发展的会计,反映了与时俱进的时代特征。和谐会计是与和谐社会相协调、并在一定程度内 According to the requirements of building a socialist harmonious society and the characteristics of accounting work, harmonious accounting refers to the accounting activities of accounting institutions and accounting personnel as the main content of accounting practices, using accounting methods to regulate in order to promote democracy, the rule of law, equity, Integrity, order and coordination of accounting. Harmonious accounting is a diversified and sustainable accounting, reflecting the characteristics of the times keeping pace with the times. Harmonious accounting is harmonious with the harmonious society, and to a certain extent