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伴随着社会经济的发展,会计在这种变化中不断创新,以适应变化了的社会经济环境,会计发展与经济发展两者之间存在一种相互促进的循环效应。随着我国经济体制改革的不断深化和现代集团公司制度的建立和完善,集团公司迫切要求规范会计行为,提高会计信息质量,强化会计管理,以利于规范集团会计工作秩序,提升集团公司的整体管理水平。
With the development of social economy, accounting innovation in such changes to adapt to the changing social and economic environment, there is a mutual promotion of the cycle between accounting development and economic development. With the continuous deepening of China’s economic system reform and the establishment and improvement of the modern group company system, the group urgently requires that the accounting practices be regulated, the quality of accounting information be enhanced, and the accounting management be strengthened so as to facilitate the standardization of the accounting work of the group and enhance the overall management of the group company Level.