新中国会计改革的分析  

Analysis that the new Chinese accountant reforms

作　　者：陈平[1] 徐丽华 

机构地区：[1]广州大学松田学院,广东广州510000 [2]一汽轿车股份有限公司长春齿轮厂,吉林长春130000

出　　处：《吉林商业高等专科学校学报》2007年第4期61-62,共2页Journal of Jilin Commercial College

摘　　要：回首新中国成立的几十年,我国的经济体制发生重大变革,为适应经济体制改革,我国的会计改革也在一同进行,并取得了巨大的成绩。每一次的改革都适应了当时的形势,具备自身独有的特点,推动了当时的经济发展。本文拟为建国以来的会计改革划分阶段,并对每一阶段的会计改革发表意见,最后对会计的发展前景提出希望。Looking back the history in New China, Chinese economic system took place great change. To keep pace with the development of economic system, Chinese accounting reforms are also under way. Every reform which accommodate to the situation has its own characteristic and drive the economy of the day . This article will divided the period of the accounting reforms in New China, present opinions of the reforms and propose the hope of its development trend.

关 键 词：中国 会计 会计改革 

分 类 号：F230[经济管理—会计学]