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随着社会生产的发展和经济管理的要求,会计随之而产生、发展并且不断完善起来的。每一次社会经济环境的发展变化都会给会计提出更新更高的标准,会计理论得以丰富,会计方法便得以更新,会计服务的领域得以拓宽。尽管对现代会计是否存在严重危机这一问题,西方现代会计学者的看法不一致,而事实上他们都在不同程度地揭露了现代会计体系不在适应现实经济的问题。笔者以为,现在值得我们研究和关注的问题是:当代现代会计正处在一个市场竞争日趋紧张激烈,高科技迅猛发展和现代管理方法不断创新的时代,在这样的复杂多变的环境中,企业应如何改变其组织形式与制造技术,以及市场发展战略和现代会计系统,从而以此来取得有利的市场竞争地位。
With the development of social production and the requirements of economic management, accounting followed, developed and constantly improved. Every change in the socio-economic environment will bring new and higher standards to accounting. The accounting theory will be enriched, the accounting methods will be renewed, and the field of accounting services will be broadened. Although there is a serious crisis on modern accounting, the modern Western accounting scholars disagree. In fact, they all reveal to varying degrees the modern accounting system is not adapted to the real economy. The author believes that the problem worth our study and concern now is: contemporary modern accounting is in an increasingly competitive market, high-tech and the rapid development of modern management methods of continuous innovation in this complex and ever-changing environment, companies How to change its organizational form and manufacturing technology, as well as the market development strategy and modern accounting system, so as to gain a favorable competitive position in the market.