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社会主义市场经济是法制化经济,会计是经济管理的主要组成部分,当前经济体制改革的各项配套措施尚在制定和完善过程中,会计制度改革使会计理论和实务处理方法发生了实质性的变化。全国存在着会计核算工作薄弱、会计数据失真、会计监督不力、财经纪律松弛等问题,同时经济改革中的一些法律、法规和制度(如公司法、税法等)使会计工作不断面临和解决一些新的情况和新的问题,这就要求我们培养高质量的会计人才适应经济发展新形势的需要,为企业培养多才多能的运用型会计骨干,为国家、为常州的经济振兴作贡献。
The socialist market economy is a legalized economy. Accounting is a major component of economic management. Various supporting measures for the current economic system reform are still in the process of being formulated and perfected. The reform of the accounting system has made the accounting theory and substantive approaches substantive. Variety. At the same time, some laws, regulations and systems (such as company law and tax law) in the economic reform make the accounting work constantly face and solve some problems, such as the weak accounting work, the distortion of accounting data, the weak supervision of the accounting and the loose financial and economic discipline. This requires that we cultivate high-quality accounting personnel to adapt to the needs of the new situation of economic development, train competent enterprises for the application of the backbone of accounting and contribute to the economic revitalization of the country and Changzhou.