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1、 Development trends and Chinas accounting reform measuresAbstract: Since the late 20th century since, IT technology, the rapid development and wide application, to meet us is a global, information, networking and knowledge-driven basic features of the new economic era. The face of the economic envir
2、onment changes, in order to better play the role of accounting functions, whether or accounting practice of accounting theory will enter a new, faster stage of development. but faces more challenges. In this paper, with the socialist market economy system to adapt to, and coordination with the inter
3、national practice of reform and development of the accounting model. Keywords: accounting reform, development; accounting functions 1 Development of Accounting 1.1 from static to dynamic accounting and accounting control of development. With the modern business management from static to dynamic mana
4、gement of management development, accounting, business management, this also with the changes in the economic activities of enterprises of dynamic accounting and control. Traditional after accounting that relying solely on accounting, accounts, reimbursement, focus on the information practices for t
5、he past, far from meeting the requirements of modern enterprise management. It requires an objective accounting of the financial information provided to the information-based economy Foreign gradually evolved as the most important aggravating internal information, the information in the past from he
6、avy weight gradually evolved into the future of information, gradually evolved from simply providing information for the active use of information and participation in decision-making. so that accounting in the past, present and future three- species could play a role in the tense, it is fair to say
7、 accounting is gradually accounting from static to dynamic accounting and control direction. 1.2 micro-positive micro-business accounting accounting accounting and a combination of macro-social accounting transformation. As the worldwide impact of the new wave of technological revolution, the tradit
8、ional accounting theory is increasingly subject to serious challenge. And adapt to this, some new accounting area is gradually being open out. micro-enterprise accounting to the transformation of macro-social accounting is an important aspect. macro-social accounting, to the entire country as the ac
9、counting entity, the accounting and monitoring (the control object is the entire national economy activities. It is the corporate accounting, accounting and other grass-roots development and extension of micro-accounting, which is based on the traditional accounting, the absorption method compatible
10、 with other disciplines, in form and content to enrich, improve, resulting in higher and greater levels play an important role within the new accounting. its implementation of social macro-control has a certain practical significance. 1.3 Accounting Science from the edge of science and integrated sc
11、ience direction. Modern scientific and technological revolution, caused by the natural sciences and social sciences and profound changes. In the two scientific disciplines within the division is getting smaller, they also appeared in two scientific to the overall development trend of modern science
12、to show that a high degree of deepening and highly integrated both the unity of opposites. Accounting as an economic activity used to control the information science, its development also reflects the above characteristics. it is extended use of its object of study across all areas in the real syste
13、m theory, information theory and control theory and other cross-sectional new achievements of science to new understanding and enrich themselves. 1.4 from a currency-based measurement instruments using a variety of integrated measurement tools to the coexistence of phase transition. With the vagarie
14、s of the social environment and internal factors of the complex, accounting for currency-based measurement tools to reflect the economic activities way, is clearly inappropriate. To this end, a modern accounting is brewing methods using a variety of comprehensive measures, from different angles and
15、reflect various aspects of economic activity, and altered states of factors in the reform, to eliminate the traditional accounting reflect the slow, monotonous, one-sided and uncertainties and other defects. 1.5 accounting practices and accounting principles continue to tend to international standar
16、dization. As mentioned earlier, the accounting organization and business development is always compatible. In recent decades, due to worldwide competition continues to intensify, capital investment and commodity With the new features of the output, so the corporate form of organization has been deve
17、loping rapidly, there have been many international multinationals. accounting practices and accounting principles of the international, is the era of economic internationalization and the social requirements. but international accounting provide economic information to win the confidence of investor
18、s in various countries and regions, the creditors, the fundamental problem is that international accounting practices and accounting principles of standardization, this, the United Nations has established international accounting and reporting standards of the Intergovernmental Working Group of Expe
19、rts and have been held more than a dozen sessions. Links to free paper download 2 accounting reforms in China 2.1 accounting functions, accounting functions to achieve from the main decision-making functions to the prediction-based transformation. A long time, the focus of accounting is focus on acc
20、ounting, in order to improve the discipline of accounting accounts, afterwards, reimbursement, focusing on mainly in the accounting matter, after the accounting-based, but with the social and political changes in economic environment, the accounting process in fulfilling its functions, from accounti
21、ng to achieve the main functions of the main decision-making functions to predict the transformation of accounting except the timely provision of accurate and reliable accounting information, but also to give full play to its forecast of business activities, decision-making functions. In addition, f
22、inancial accounting and accounting in addition to accurately report the true operating results of companies in the past, but also to reveal the company can reasonably predict and future operating results, the implementation of accounting in the report after the results of predictive performance mode
23、l to advance transformation. 2.2 improve the accounting supervision system to ensure the authenticity of accounting information. The market economy develops, the more important quality of accounting information. With the development of Chinas market economy, todays accounting information has become
24、managers, investors, creditors and the public and government departments to improve management, and evaluation of operating conditions, an important basis for making investment decisions. accounting information is true, complete and how the quality of accounting information, directly affect the inte
25、rests of parties and social and economic order. 2.3 The gradual establishment of accounting personnel with Chinese characteristics, management structure, and comprehensively improve the quality of accounting workers. At present, China has established a system of duties and powers, including accounti
26、ng personnel. However, because the source of the complexity of accounting personnel, coupled with the level of accounting education in China backward, so that the overall quality of accounting is not high, lack of accounting personnel, with the economy and the rapid development of science and techno
27、logy demands for the quality of accounting personnel are incompatible, therefore, to develop accounting degree in education at the same time, should organize a big the scale of the accounting service education, training channels to continue to improve, organization, teaching system and improve the a
28、daptability of training and advance. Meanwhile, we must reform and improve the appropriate accounting personnel management system, a scientific accounting personnel selection, evaluation mechanism to motivate accounting staff to learn the business through a variety of ways to improve their own quali
29、ty. 2.4 The establishment and improvement of socialist market economy system of accounting regulations, and further to achieve the legalization of accounting work. Is a financial accounting rules and regulations, policies and comprehensive reflection of economic development, meet the requirements of
30、 economic development to explore the accounting laws and regulations, has always been an important part of our accounting work. 2.5 Deepening the accounting system to establish coordination with the international accounting practice, and adapted to national conditions of China Accounting Standards S
31、ystem. Accounting Standards as an open system, its contents and programs, methods must adapt to rapidly changing economic environment, should be full account of information technology, knowledge economy and economic development of the market impact of accounting work, should increase as the environm
32、ent changes and their impact on the accounting work to be adjusted and supplemented. Meanwhile, the development and implementation of corporate accounting standards, it is necessary to take into account Chinas specific conditions, and pay attention to international accounting practice there are still gaps. Links to free paper download
