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现代社会的经营活动建立在一个责任系统中,会计的根本目标是为会计信息使用者提供真实可靠且有用的会计信息。会计行为理应围绕这一目标展开,会计从业人员理应坚持这一职业立场。本文从企业内部会计人员的立场和外部注册会计师的立场两个方面,试就我国现时市场环境下会计这一传统职业所面临的职业立场的选择问题做一探讨。
The operation of modern society is based on a responsibility system. The fundamental goal of accounting is to provide the users of accounting information with true and reliable accounting information. Accounting behavior should focus on this goal, accounting practitioners should adhere to this professional position. This article attempts to discuss the choice of professional position facing the traditional job of accounting in the current market environment from two aspects: the internal accounting staff and the external certified public accountant.