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在我国逐步建立现代企业制度的过程中,会计信息服务的范围越来越广,会计信息的真实有效成为企业内外管理和决策的关键。现代社会会计职业活动是一个受到法律严格规范的职业,原因在于会计职业活动具有广泛的社会影响,并且会计职业活动的结果——会计信息,涉及广泛的社会利益协调。可以说,会计活动的影响是全社会性的,
In the process of establishing a modern enterprise system in our country step by step, the scope of accounting information service is becoming wider and wider. The truthfulness and effectiveness of accounting information has become the key to internal and external management and decision-making. Occupational activity in modern social accounting is a profession strictly regulated by the law because of the wide social impact of accounting professional activities and the result of accounting professional activities - accounting information, involving a wide range of social interests coordination. It can be said that the impact of accounting activities is all-social,