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我国的会计制度发展历史悠久。相传早在西周时期,我国便有自己的会计制度。会计作为工商管理专业中一个重要的分支,其会计演算的重要性自然也是毋庸赘言的。以目前我国走的特色的中国社会主义道路来说,我国的经济结构也是复杂难懂。为此,会计制度的规范性、严谨性必须得到保证,从而保障我国的经济能够持续腾飞下去,再续“金砖四国”的经济增长速度神话。
The development of our country’s accounting system has a long history. According to legend, as early as the Western Zhou Dynasty, China has its own accounting system. Accounting as an important branch of business administration, the importance of accounting calculus naturally goes without saying. Taking the special path of Chinese socialism that our country takes for now, the economic structure of our country is also complex and difficult to understand. Therefore, the normative and rigorous nature of the accounting system must be guaranteed so as to ensure that our economy can continue to take off and continue the myth of the economic growth rate of the BRIC countries.