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会计理论和会计实务的工作在我国开展了许多年头,为我国的经济发展做出了卓越的贡献。但是面对新时期新环境的诸多新问题,传统的会计理论和会计实务面临着前所未有的挑战,如会计工作项目的不断翻新,会计工作承担的任务不断加重,以及企业领导和决策者对会计工作成绩的需求不断增强等。本文从会计理论及会计实务关系分析入手,对新时期下会计理论及会计实务创新问题提出了若干思考。
The work of accounting theory and accounting practice has been carried out for many years in our country and made outstanding contributions to the economic development of our country. However, in the face of many new problems in the new environment in the new period, the traditional accounting theory and accounting practice are facing unprecedented challenges. For example, the continuous renovation of accounting work items, the increasing task of accounting work, and the influence of business leaders and policy makers on accounting work The increasing demand for grades and so on. This article starts with the analysis of the relationship between accounting theory and accounting practice, and puts forward some thinking on the innovation of accounting theory and accounting practice under the new era.