《会计法》修订:基于管理思维的几点建言
首发时间:2018-07-11
摘要:2017年11月4日全国人大常委会做出了关于修改《会计法》的决定,这标志着中国会计法律未来已来,会计基础法即将步入新时代。本文基于管理思维的视角,从定位会计职能、培养会计人才、整合会计信息和前瞻会计技术等方面为修订《会计法》建言献策,希望对《会计法》的修订工作略尽绵力。
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Revision of the Accounting Law: Some Suggestions Based on Management Thinking
Abstract:On November 4, 2017, the Standing Committee of the National People\'s Congress made the decision to amend the accounting law. This indicates that the future of Chinese accounting law has come and the basic law of accounting is about to enter a new era. Based on the perspective of management thinking, this paper offers suggestions for the revision of the accounting law from the positioning of accounting functions, accounting personnel training, integration of accounting information and forward-looking accounting techniques, hoping to make a little effort to amend the accounting law.
Keywords: accounting law revision management thinking advice
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