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会计管理制度建设属于一个国家在进行会计模式研究过程中一项十分重要的内容,更是经济管理当中的重要组成。不同社会经济发展环境当中产生的会计管理体制之间也不尽相同。改革开放程度不断加深,为社会主义市场经济的快速发展与制度建设完善要求水平不断提升。传统会计管理方式已经不能够满足实际发展需要,为此需要充分认知我国会计管理制度当中存在的弊端,并在此基础上形成有效解决对策。
The construction of accounting management system belongs to a very important part of the process of a country’s accounting research. It is also an important part of economic management. There are also different accounting management systems in different socio-economic development environments. The degree of reform and opening up has been deepening constantly, and the requirements for the rapid development of the socialist market economy and the improvement of system construction have been continuously raised. Traditional accounting management can no longer meet the needs of actual development. Therefore, it is necessary to fully recognize the shortcomings in China’s accounting management system and to form an effective solution to this problem.