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会计作为一种重要的经济管理活动,是应社会生产活动的客观要求而产生,并随着社会的发展而发展的。社会主义市场经济体制的确立和改革开放的进一步深入发展,使我国传统的会计管理机制呈现出一些问题。本文着重分析了当前我国会计管理的基本状况,以促进会计工作的全面发展和水平的不断提高,更好地为发展社会主义市场经济服务。
Accounting, as an important economic management activity, is produced in response to the objective requirements of social productive activities and develops with the development of society. The establishment of the socialist market economic system and the further development of the reform and opening up have brought some problems to the traditional accounting management mechanism in our country. This paper analyzes the current situation of accounting management in our country in order to promote the all-round development of accounting work and the continual improvement of its level and serve the development of the socialist market economy.