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中国企业家应具备什么样的会计观念,这成其为一个独立的话题吗?在传统意识中,会计部门固然是经济实体组织管理机构中的一个必要组成部分,但虽说缺了不行,作用也不过是账房而已、管家而已。企业家与会计师之间的关系,不过是签字盖章批条子的单向指令关系。这样的传统落后观念,近几年已经有了很大转变,但仍然比较普遍存在着。本文将此问题单独提出并从三个方面展开分析,意在阐明,当今企业家应具备的现代会计观念,应是一个完整的观念架构体系。
What kind of accounting concept should Chinese entrepreneurs have? Is this an independent topic? In the traditional sense, the accounting department is an integral part of the economic entity’s organization and management organization. But it is only the accounts and the housekeeper. The relationship between entrepreneurs and accountants is nothing more than a one-way command relationship that is signed and sealed. This traditional concept of backwardness has undergone great changes in recent years, but it is still relatively common. This paper presents this issue separately and analyzes it from three perspectives in order to clarify that the modern accounting concept that entrepreneurs should possess today should be a complete concept architecture system.