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随着改革开放和市场经济的深入发展,会计工作的社会经济环境发生了很大的变化。所有制结构的变化,投资主体的多元化,资本市场和证券市场的逐步建立和发展都要求会计工作从过去单一为政府服务转向为投资者、债权人、政府以及社会公众服务;会计信息已成为国家宏观管理、部门微观管理和投资者、债权人、社会公众在改善经营管理、评价财务状况、考核经营业绩、做出投资决策、加强宏观调
With the deepening of reform and opening up and market economy, great changes have taken place in the social and economic environment of accounting work. The change of ownership structure, the diversification of investors, the gradual establishment and development of capital market and securities market all require that accounting work be changed from single service to government service to investors, creditors, governments and the public; the accounting information has become the national macro Management, micro-management of departments and investors, creditors, the public in improving management, assessing the financial status, assessing business performance, making investment decisions, and strengthening macro adjustments