论文部分内容阅读
会计工作是财政工作的重要组成部分。企业和单位的基础核算、管理升级、效益提高都离不开会计工作,会计工作在社会经济发展中起着重要的、不可替代的支撑、支持和促进作用。近年来,我国不断完善会计管理体制和机制,健全会计法规制度,加快推进政府会计改革,大力发展管理会计,推进注册会计师行业建设和准则国际趋同,探索构建中国特色的会计理论体系,加强会计人才培养,会计工作服务经济社会发展取得了显著成效。
Accounting work is an important part of the financial work. The basic accounting, management upgrading and efficiency improvement of enterprises and units are inseparable from accounting work. Accounting work plays an important and irreplaceable support, support and promotion role in the social and economic development. In recent years, China has continuously perfected the accounting management system and mechanism, perfected the accounting rules and regulations, accelerated the reform of government accounting, vigorously developed management accounting, promoted the international convergence of CPA industry construction and standards, explored the construction of the accounting theory system with Chinese characteristics, and strengthened the accounting talents Training and accounting services have achieved remarkable results in economic and social development.