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由于人类社会的产生和经济活动的发展,产生了会计这一职业。而传统的会计又分为财务会计和管理会计,财务会计是为单位外部提供本单位的经济信息,管理会计是为单位内部管理经济活动服务的。随着经济日益高速的发展以及与国际化经济业务活动的接轨,一方面,给企业带来了经济效益和商机,另一方面,给会计人员的职业带来了更大的挑战和发展空间。为了更好的干好本职工作,这就要求会计人员不光在业务上要不断的刻苦钻研业务知识,以提升自己的业务水平,更是要求在思想上保持高度警惕,工作中要依会计法及会计职业道德标准,严格要求自己。本文对此进行探讨。
Due to the emergence of human society and the development of economic activities, the occupation of accounting has arisen. The traditional accounting is divided into financial accounting and management accounting, financial accounting for the unit to provide the unit’s economic information, management accounting for internal management of economic activities within the unit service. With the rapid economic development and integration with the international economic business activities, on the one hand, it has brought economic benefits and business opportunities to the enterprises. On the other hand, it has brought greater challenges and room for development for the accounting profession. In order to do a better job of their own work, which requires accountants not only in business should continue to study hard business knowledge to enhance their professional level, but also requires a high degree of vigilance on the ideological, work according to accounting law and Accounting standards of professional ethics, strict demands on themselves. This article discusses this.