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飞速发展的现代促推着会计由传统的簿记向现代会计职能多元化化的转变,使会计从生产的附带职能中解放出来,形成一门独立的管理科学。使会计学科的作用发生了根本点转变。本文通过回顾现代科技发展的过程,论述了会计学科要在新的历史条件下要努力适应新的科技发展要求,努力开创会计工作的新局面意义。
The rapid development of modern promotion of accounting from the traditional bookkeeping to the diversification of modern accounting functions so that the accounting from the incidental functions of production liberated to form an independent management science. So that the role of accounting has undergone a fundamental point of change. By reviewing the process of modern science and technology development, this paper discusses that under the new historical conditions, accounting disciplines should strive to meet the new requirements of scientific and technological development and strive to create a new situation in accounting work.