论文部分内容阅读
随着我国社会主义市场经济体制的建立和逐步完善,面对世界经济全球化、投资主体多元化、所有制结构多样化格局的形成,把会计推向市场并形成专业市场,适应社会生产力水平多层次,所有制结构多样化,发展开放型经济的要求,建立符合市场经济规律和现代企业制度相协调,并与国际惯例接轨的新型会计管理体制已势在必行。
With the establishment and gradual improvement of China’s socialist market economic system, in the face of the globalization of the world economy, the diversification of investors and the diversification of ownership structure, it has brought accounting to the market and formed a professional market to adapt to the multi-level social productive forces , The diversification of the ownership structure and the requirement of developing an open economy and the establishment of a new type of accounting management system that is in line with the laws of the market economy and the modern enterprise system and is in line with international practices have become imperative.