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随着我国经济体制改革逐步深化,对外经济的日益频繁,会计工作变得更加重要。面对21世纪的会计问题,我们不得不回顾20世纪的会计发展,从历史的经验中我们总结、吸取,并且探讨未来会计发展的新思路。现代会计工作中,会计职能也在不断加强,如果会计工作仅仅停留在事后反映经济活动成果的传统做法上,已远远不能适应现代化管理的要求。20世纪后半期,会计工作要求会计人员能利用财务数据进行分析、预测,对资金的筹措与运用做到事前预测,事中控制,事后分析。这样的会计工作已大大超出了早期的记帐、算帐、报帐的活动范围,而演变成财务管理工作。随着企业经济业务
With the gradual deepening of China’s economic reform and the ever-increasing foreign economy, accounting has become even more important. Faced with accounting problems in the 21st century, we have to review the accounting development in the 20th century. From the historical experience, we summarize, absorb, and explore new ideas for future accounting development. In the modern accounting work, the accounting function is also constantly strengthening. If the accounting work merely stays in the traditional practice of reflecting the economic activities afterwards, it is far from being able to meet the requirements of modern management. In the latter half of the 20th century, accounting work required accounting personnel to make use of financial data for analysis, forecasting, anticipation of fundraising and utilization, control of events and post-mortem analysis. Such accounting work has been far beyond the early accounting, accounting, the scope of reporting activities, and evolved into financial management. With the business economy