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会计创新是由其内在的矛盾运动所决定的。会计作为一种经济信息系统和管理活动,从其产生起就处在不断发展和创新之中,经历了由简单到复杂、由低级到高级、由不完善到完善的漫长发展过程,其发展和创新的根本原因就在于会计自身的内在矛盾运动,即会计管理和经济需要之间的矛盾运动。针对新经济的特点及其对管理的需要,现指出会计必须进行全面创新,包括观念创新、理论创新、方法创新、制度创新等多方面内容。
Accounting innovation is determined by its inherent contradictions. As an economic information system and management activity, accounting has been continuously developing and innovating since its birth. It has undergone a long process of development from simple to complex, from low to advanced, and from imperfection to perfection, and its development and The fundamental reason for innovation lies in the inherent contradiction movement of accounting itself, that is, the contradiction between accounting management and economic needs. In response to the characteristics of the new economy and its management needs, it is pointed out that accounting must conduct a comprehensive innovation, including ideas innovation, theoretical innovation, method innovation, system innovation and many other aspects.