試論會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響-免費(fèi)閱讀
【正文】 我國(guó)應(yīng)當(dāng)積極參與會(huì)計(jì)的國(guó)際協(xié)調(diào)，積極開展區(qū)域間的溝通、對(duì)話和合作，盡可能地減少會(huì)計(jì)國(guó)際協(xié)調(diào)成本。此表可以復(fù)制。此表作為畢業(yè)論文（設(shè)計(jì)）評(píng)分依據(jù)。2011年3月底完成論文初稿。也只有了解會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)發(fā)展的影響和制約作用，才能真正透徹地理解中國(guó)會(huì)計(jì)的過去和現(xiàn)在對(duì)我國(guó)會(huì)計(jì)發(fā)展的進(jìn)程有一種恰如其分的評(píng)價(jià)。最后，我還想借此機(jī)會(huì)，衷心地感謝學(xué)校對(duì)我四年的培養(yǎng)，衷心地感謝在這四年的學(xué)習(xí)過程中各位教過我的老師對(duì)我無(wú)微不至的關(guān)懷，衷心地感謝在我論文的寫作過程中為我提供幫助和支持的同學(xué)。“老實(shí)型”、“聽話型”的會(huì)計(jì)行為逐漸失去其道德價(jià)值,“創(chuàng)新型”的會(huì)計(jì)行為逐步得到社會(huì)的廣泛認(rèn)可和贊揚(yáng)。要加重直接責(zé)任人的處罰力度。（1）建立完善的會(huì)計(jì)職業(yè)道德體系。從三個(gè)方面著手：一、大力抓好會(huì)計(jì)制度、會(huì)計(jì)準(zhǔn)則的執(zhí)行，使會(huì)計(jì)準(zhǔn)則的國(guó)際化與會(huì)計(jì)實(shí)務(wù)的國(guó)際化齊頭并進(jìn)。 國(guó)際化目標(biāo)定位。人才的培養(yǎng)來(lái)源于教育。規(guī)范研究法是我國(guó)會(huì)計(jì)研究的主要方法，它從會(huì)計(jì)活動(dòng)的規(guī)律性出發(fā)來(lái)概括出一系列理論性概念，構(gòu)成了評(píng)價(jià)現(xiàn)行會(huì)計(jì)實(shí)務(wù)，指導(dǎo)未來(lái)會(huì)計(jì)準(zhǔn)則制訂的基礎(chǔ)。領(lǐng)導(dǎo)也越來(lái)越意識(shí)到會(huì)計(jì)信息在企業(yè)經(jīng)營(yíng)管理決策中的重要價(jià)值。另外，西方社會(huì)的文化觀念也不斷溶入，沖擊著我國(guó)的傳統(tǒng)文化和理念。我國(guó)政治體制改革將使政府進(jìn)一步轉(zhuǎn)變職能，政企分開，政府不再干預(yù)企業(yè)的一切活動(dòng)。自我國(guó)施行經(jīng)濟(jì)體制改革以來(lái)，我國(guó)經(jīng)濟(jì)領(lǐng)域發(fā)生了深刻變化。當(dāng)今世界經(jīng)濟(jì)發(fā)展日益全球化,發(fā)展高科技和資本技術(shù)密集型產(chǎn)業(yè),區(qū)域經(jīng)濟(jì)持續(xù)發(fā)展。 經(jīng)濟(jì)環(huán)境是對(duì)經(jīng)濟(jì)體制、經(jīng)濟(jì)發(fā)展水平、經(jīng)濟(jì)調(diào)控方式、證券市場(chǎng)發(fā)育程度以及物價(jià)變動(dòng)水平等具體因素的抽象概括,它是影響會(huì)計(jì)發(fā)展變化的重要因素。應(yīng)當(dāng)說(shuō),與其他各因素相比,各國(guó)的政治環(huán)境是相對(duì)穩(wěn)定的,因而對(duì)會(huì)計(jì)發(fā)展變化的影響較小(主要體現(xiàn)在會(huì)計(jì)研究指導(dǎo)思想的穩(wěn)定性和對(duì)會(huì)計(jì)的認(rèn)識(shí)與管理上)、較間接(政治通過影響經(jīng)濟(jì)、法律等其他會(huì)計(jì)環(huán)境因素彰顯其威力) 。英國(guó)與美國(guó)倡導(dǎo)自由,社會(huì)生活的各方面均以市場(chǎng)為導(dǎo)向,強(qiáng)調(diào)政府的不干預(yù),反映在會(huì)計(jì)上,認(rèn)為會(huì)計(jì)應(yīng)從實(shí)用主義出發(fā), 立足于優(yōu)化企業(yè)的商務(wù)活動(dòng)。我們知道,會(huì)計(jì)有三大屬性,即社會(huì)性、技術(shù)性和人文性。關(guān)鍵詞 會(huì)計(jì)環(huán)境 會(huì)計(jì)發(fā)展 影響 策略目 錄引言............................................................................................................................................................4“環(huán)境觀”及其意義.................................................................................5...........................................................................................................5...................................................................................5...................................................................................7...........................................................................................7...................................................................................9...........................................................................................10.........................................................................................................................................10.................................................................................................................................10..................................................................................................................................10..........................................................................................................................................11..........................................................................................................................11...............................................................11，為會(huì)計(jì)發(fā)展打下理論基礎(chǔ)...................................................................11，培養(yǎng)高素質(zhì)人才.......................................................................................12..........................................................................................................................12.........................................................................13,促進(jìn)會(huì)計(jì)發(fā)展..................................................................................................13,賦予會(huì)計(jì)工作者以獨(dú)立性...................................................................13.....................................................................................................13..........................................................................
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1