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进入21世纪,传统的财务、会计存在着许多的问题,怎样根据社会经济发展的需要进行变革,已成为财会理论与实务界首当其冲的任务。当前主要面临着以下十个方面的挑战。挑战之一:能否提供一套反映期末资产变现能力的会计
In the 21st century, there are many problems in the traditional finance and accounting. How to make changes according to the needs of social and economic development has become the most important task in the field of accounting theory and practice. The current main face of the following ten challenges. One of the challenges: Is it possible to provide a set of accounting that reflects the liquidation of assets at the end of the period?