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1993年以来,我国加快了会计体制改革的步伐,相当多的会计人员由于思想准备不足,感到压力很大,甚至抱怨会计改革步伐迈得太快。其实,我国会计改革的步伐太慢,还不到位,相对于经济体制改革的突破性进展,会计体制改革远远滞后。会计人员之所以对会计改革不满,主要是因为已有的知识结构不适应会计改革的需要,知识缺位太多。因此,无论是会计管理人员、教研人员,还是会计实际操作者,都必须清晰地认识到会计改革对自己的知识结构的要求,重新调整自己的知识结构,跟上会计改革的步伐。
Since 1993, China has accelerated its pace of accounting system reform. A considerable number of accountants are under pressure because of inadequate mental preparation, and even complain that the pace of accounting reform is too fast. Actually, the pace of accounting reform in our country is too slow and not yet in place. Compared with the breakthrough progress of the economic system reform, the accounting system reform lags far behind. The reason accounting people are dissatisfied with the accounting reform is mainly because the existing knowledge structure does not meet the needs of accounting reform, and the knowledge is absent. Therefore, both accounting administrators, teaching and research personnel, and accounting practitioners must clearly recognize the accounting reform requirements of their own knowledge structure, readjust their knowledge structure and keep pace with accounting reform.