摘要
加强我国会计理论改革,积极构建会计理论体系,是我们当前面临的一个重要任务。从科学发展观的基本内涵出发,对我国会计改革的内容进行分析和探讨,认为我国会计理论改革,应当与当前构建和谐社会以及经济建设的方向相一致,加强相应领域的会计改革,促进我国会计理论与实践更好、更快的发展。
At present one of yhe important tasks is to strength the reform of accounting theory and actively construct the accounting theory system.This paper,starting from the basic concept of the Scientific Outlook on Development,does analysis and argument about the reform of accounting theory.It holds that the reform of accounting theory should remain consistent with the fact of constructing the harmonious society and the direction of economy development,and then strengthen the reform of accounting theory,so as to impel the development of the country＇s accounting theory and the practice better and quicker.
出处
《四川教育学院学报》
2010年第8期114-116,共3页
Journal of Sichuan College of Education
关键词
科学发展观
会计理论改革
和谐社会
the Scientific Outlook on Development
the reform of accounting theory
agricultural accounting
government accounting
