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进入知识经济以后,科技创新成为经济社会发展的源泉,原有的政策制度已不能满足科技的飞速发展,不利于激励企业进行科技创新活动。为了建立适应时代发展的、全面的财会制度体系,应该从现有的政策制度出发,分析优缺点,弥补财会制度中滞后的部分,从而制定出适合我国国情的财会制度以促进企业科技进步。
After entering the knowledge-based economy, technological innovation has become a source of economic and social development. The original policy system can no longer satisfy the rapid development of science and technology and is not conducive to encouraging enterprises to carry out scientific and technological innovation activities. In order to establish a comprehensive system of accounting system that adapts to the development of the times, we should start from the existing policy system, analyze the advantages and disadvantages, and make up for the lagging part of the accounting system, so as to formulate the accounting system that suits our national conditions so as to promote the scientific and technological progress of enterprises.