论文部分内容阅读
《会计工作概论》一书,由新疆维吾尔自治区财政厅高级会计师李健智同志编著,是一本系统论述会计理论和实践的专著。该书最大的特点:一是突出会计理论的指导性。书中论及会计的实质、会计的核算、会计的准则、会计的改革、计帐方法、会计电算化、会计工作达标升级、发放《会计证》、贯彻《会计法》、会计专业技术职务评聘、注册会计师事业、会计机构设置、会计工作组织管理、发挥总会计师作用、会计人员培训和职业道德等方面的问题,阐明了会计管理活动论,明确了会计工作的任务等内
An Introduction to Accounting Work, compiled by Comrade Li Jianzhi, a senior accountant at the Department of Finance in Xinjiang Uyghur Autonomous Region, is a monograph on systematic accounting theory and practice. The book’s biggest features: First, highlight the guiding principles of accounting theory. The book discusses the essence of accounting, accounting, accounting standards, accounting reform, accounting methods, accounting computerization, accounting standards to upgrade, the issuance of “accounting certificate”, implement the “Accounting Law”, accounting professional and technical positions Appraisal and appointment, CPA business, accounting organization, organization and management of accounting work, giving play to the role of chief accountant, accounting staff training and professional ethics, etc., clarifying the accounting management activity theory, clarifying the tasks of accounting work, etc.