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随着科技的发展和社会实际的需要,传统的财务会计已满足不了企业的需求,实施财务会计理论和实务契合以是当今社会发展的趋势。但是由于财务会计理论和实务契合模式是刚刚兴起的工程,所以,在某些方面还有很多不足之处亟待解决。例如其目的性、手段性以及结果性等功能导向不明确。本文,笔者就现阶段其模式构建中存在的问题加以说明。
With the development of science and technology and the actual needs of the society, the traditional financial accounting can not meet the needs of enterprises. The implementation of financial accounting theory and practice is the trend of social development. However, due to the theory of financial accounting and practical mode of convergence is a newly emerging project, there are still some shortcomings in some aspects that need to be solved urgently. For example, its purpose, means and results of sexual orientation is not clear. This article, the author on the current stage of its model construction to illustrate the problems.