改革与创新是会计未来发展的主旋律  

Reform and Innovation are the Main Theme of Accounting Development in the Future

作　　者：孙铮[1] 刘凤委[2] Sun Zheng;Liu Fengwei

机构地区：[1]上海财经大学,200083 [2]上海国家会计学院,201702

出　　处：《会计研究》2019年第1期5-12,共8页Accounting Research

基　　金：国家自然科学基金项目(71672104)的资助

摘　　要：十九大报告汇聚了民族发展与国家强盛的伟大智慧,是引领我国社会各界在新的历史时期创新驱动、转型发展的新纲领。本文以我国改革开放四十年为契机,结合十九大报告的学习,论述会计发展与变革趋势,期望能够彰显会计在新的历史时期所肩负的历史使命和责任。我们认为会计只有坚持改革与创新发展的理念与方向不动摇,与时俱进,才能够谱写出新时代会计发展的新篇章。The report of the Nineteenth National Congress brings together the great wisdom of national development and national strength.It is a new program to guide the innovation-driven and transformation-driven development of all sectors of our society in the new historical period.This paper,taking the forty years of reform and opening up as an opportunity,combines the study of the report of the Nineteenth National Congress,discusses the trend of accounting development and change,hoping to show the historical mission and responsibility of accounting in the new historical period.We believe that only by adhering to the concept and direction of innovative development and keeping pace with the times,can accounting write a new chapter of accounting development in the new era.

关 键 词：十九大报告 改革 创新 

分 类 号：F233[经济管理—会计学]