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在市场经济条件下,存在着利益主体多元化趋势,而多元化的利益主体的经济活动基本上是利益驱动所致的,这样,一笔经济业务所涉及的利益主体往往也是多元的,会计人员能否依法、真实地反映这些发生的经济业务,一方面直接关系到各利益主体的利益分配,另一方面会间接地影响国家税收、社会分配等方面,这就涉及到社会公众的利益问题,而会计人员所提供的财务报表则是企业管理层、外部投资者、债权人、政府有关部门等进行决策的基础。因此,在市场经济条件下,会计人员实质上处于多元利益主体的中心,肩负着客观、公正处理各方利益的艰巨重任。
Under the condition of market economy, there is a tendency of diversification of interests, while the economic activities of diversified stakeholders are basically driven by interests. In this way, the stakeholders involved in an economy are often diversified. Accounting personnel Whether or not these economic businesses can be truly reflected in accordance with the law can be directly related to the distribution of profits among the various stakeholders and on the other hand the taxation and social distribution of the state indirectly. This involves the interest of the public, The financial statements provided by accounting personnel are the basis for decision-making by the enterprise management, external investors, creditors and relevant government departments. Therefore, under the conditions of a market economy, accountants are essentially at the center of diversified interests and shoulder the arduous task of dealing objectively and fairly with the interests of all parties.