随着我国经济建设所取得的重大成绩,会计的发展也进入了一个全新的时期。会计核算和会计管理相比较以前发生了重大变化,呈现出新的发展趋势和特征,如果会计工作人员不能跟上这一发展趋势,将会受到冲击。因此,研究会计核算和会计管理的发展方向有一定的社会意义与经济意义。 With the great achievements made by our country’s economic construction, the development of accounting has also entered a completely new period. Accounting and accounting management have undergone major changes compared with the past, showing new trends and characteristics. If accounting staff can not keep up with this trend of development, they will be hit hard. Therefore, the study of accounting and accounting management of the development of a certain social and economic significance.