在世界经济一体化过程中,会计业已经成为这一进程的“润滑剂”。及时、公正地披露真实可靠的会计信息一是融入世界经济的必要条件。在国内会计业增强职业道德建议的前提下,提高业务素质,更新业务理念,拓展业务领域,是对会计从业人员的客观要求。 In the process of world economic integration, accounting has become the “lubricant” of this process. Timely and fair disclosure of true and reliable accounting information First, the necessary conditions for integration into the world economy. Under the premise of enhancing the professional ethics in the domestic accounting industry, improving the quality of business, updating business philosophy and expanding business areas are objective requirements for accounting practitioners.