新时期我国会计职能转变的探讨

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会计的主要职能长期被局限于记账和核算工作,这与市场经济所要求的会计职能是不相适应的。在全球经济一体化和国际市场激烈竞争的环境下,会计如何实现职能转变,已经成为会计行业发展的重要课题。本文分析新时期我国会计职能的现状与转变的必要性,在此基础上探讨会计职能转变的路径,以期为我国会计职能的转变提供自己的建议。 The main function of accounting has long been confined to accounting and accounting, which is incompatible with the accounting function required by the market economy. Under the environment of global economic integration and fierce competition in the international market, how accounting has changed its functions has become an important issue for the development of accounting industry. This article analyzes the necessity and the status quo of the accounting function in our country in the new period, and on this basis, probes into the path of the accounting function change so as to provide our own suggestion for the change of accounting function in our country.
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