论文部分内容阅读
本文从经济的发展、学术理论改进、会计在人类发展中的作用及会计变革已具备的主要条件等方面,分析了会计所面临的历史性挑战与机遇,并阐述了优异财务总监迎接这次变革中所应具有的品质与能力。
This article analyzes the historic challenges and opportunities that accounting faces in terms of economic development, improvement of academic theories, the role of accounting in human development and the main conditions for accounting reform. It also elaborates on the outstanding financial directors to meet the change Should have the quality and ability.