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经济越发展,会计越重要。近年我国经济发展取得丰硕的成果,要求会计制度要与经济发展同步前进,才能更好促进经济发展,分析我国会计制度成为必要的课题。西方会计制度较我国早发展,制度相对完善,本文着重从中西方管理体制和会计信息披露的差异进行对比,探讨其成因,从中区分当前哪些制度是适合我国现状,哪些需要借鉴发展西方会计制度,从而给完善我国会计制度提供思路。
The more economic growth, the more important accounting. In recent years, China has made fruitful achievements in its economic development. It requires the accounting system to move forward with economic development in order to better promote economic development and to analyze China’s accounting system as a necessary issue. This paper focuses on comparing the differences between China and the West in the management system and the disclosure of accounting information to explore its causes, to distinguish which current system is suitable for the current situation in our country and which need to learn from the development of the western accounting system. To improve our accounting system to provide ideas.