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当前我国经济体制改革所引起的许多会计新问题,在西方会计中都已有比较成熟的理论和丰富的实践经验可资借鉴。为了适应当今的改革、开放、搞活,做一名合格的会计人员,实在有必要了解一点西方财务会计知识。习惯于中国财务会计理论和实务的同志,在进一步学习、研究和借鉴西方财务会计时,首先碰到的问题,就是如何通过中西会计的比较,把握西方会计的特点。西方财务会计毕竟是适应资本主义社会制度的,它在服务目的、理论基础、结构模式、核算形式诸方面,较之中国会计都有很大的差别。本文仅就实际工作者所关心的核算方面的特点及其理论结构,谈谈个人的学习体会。
At present, many new accounting problems caused by the economic system reform in our country have already got more mature theories and rich practical experiences in western accounting. In order to adapt to today’s reform, opening up, invigorating and being a qualified accountant, it is really necessary to know a little about western financial accounting knowledge. The first problem encountered by comrades accustomed to the theory and practice of financial accounting in China when they further study, study and learn from western financial accounting is how to grasp the characteristics of western accounting through the comparison of Chinese and Western accounting. After all, western financial accounting is adapted to the capitalist social system. It has great differences in service purpose, theoretical basis, structure mode and accounting form compared with Chinese accounting. This article only on the practical workers concerned accounting characteristics and theoretical structure, talk about personal learning experience.