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市场经济条件下,创新会计制度是必要之举。与原有的会计制度相比,新会计制度具有较多的优越性与创新点,有利于实现会计工作的规范和提高会计信息的质量。该文介绍了市场条件下新会计制度的特点,以电力企业为例阐述市场经济条件会计制度的变革,并据此分析新会计制度建立和实行的意义。
Under the market economy, it is necessary to innovate the accounting system. Compared with the original accounting system, the new accounting system has many advantages and innovations, which is conducive to the standardization of accounting work and the improvement of the quality of accounting information. This paper introduces the characteristics of the new accounting system under market conditions, and takes the electric power enterprise as an example to explain the changes of the accounting system under the conditions of the market economy. Based on this, it analyzes the significance of establishing and implementing the new accounting system.