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伴随着中国经济进入新常态、改革步入深水区、互联网迅猛发展的背景,我国会计行业发展也面临着一些新情况、新问题,这需要各级财政会计管理部门根据创新、协调、绿色、开放、共享五大发展理念的要求,通过不断探索和创新加以解决。笔者结合浙江省会计工作实践,试对财政会计管理部门应倡导的会计发展“五大理念”作一探讨。会计创新理念会计工作要发展离不开创新。会计创新主要包括制度创新、职能转变创新、工作方式方法创新。
With the Chinese economy entering a new normal, the reform has entered a deep-water area and the background of the rapid development of the Internet, the development of China’s accounting industry is also facing some new situations and new problems. This requires the financial accounting administrations at all levels to meet the requirements of innovation, coordination, , Share the requirements of the five major development concepts and solve them through continuous exploration and innovation. Based on the practice of accounting in Zhejiang Province, the author attempts to make a discussion on the accounting development and “five major concepts” that the accounting and accounting department should advocate. Accounting innovation concept Accounting work to develop is inseparable from innovation. Accounting innovation mainly includes the system innovation, the function transformation and innovation, the working method innovation.