论对构建会计和谐的探讨.docxVIP

PAGE  学士学位毕业论文 论对构建会计和谐的探讨 学号：20104041609 学生姓名：徐天明 指导教师：贾光亮 所在学院：会计学院 专业：会计学 中国·大庆 2014年5月 黑龙江八一农垦大学毕业论文 PAGE III 摘要: 会计和谐是社会和谐的子系统。会计的改革，有着很重大的意义，通过会计改革，可以提高会计的国际化水平，会计和谐不仅可以使各方面利益得到合理的调整，同时，也可以加强其竞争的优势。会计的协调发展应在社会和谐和行业和谐的环境下创建目标，治理目标，和谐共享、和谐共赢。会计是经济管理活动的重要部分。在社会经济发展的过程中，会计在经济中所占的比重越来越多。随着经济的快速发展，许多不和谐的会计问题也随之出现，并且已经到了一个不容忽视的地步。因此，在中共十六大会议上，构建和谐社会的理念也就理所当然地成为了大会讨论的热点。构建社会主义和谐社会，首先应当建立起和谐的会计环境基础。本文首先介绍了构建会计和谐的重要意义与价值明确了本文的研究基础和研究空间。针对目前研究的国内外和谐会计的现状和社会特点的基础上，探讨了构建会计和谐的相关内容；会计和谐的内容、基本特征和构成要素。最后结合了我国会计的发展现状，提出了构建会计和谐的框架，目的是为我国构建会计和谐一些有意义的意见。 关键词：会计和谐；和谐社会；和谐环境 Abstract:Accounting harmonious social harmony subsystems. Harmonious development of the accounting profession in order to maintain a competitive advantage , to coordinate their respective rights and interests of all stakeholders to promote the internationalization of accounting reform . Coordinated development of accounting should be created in the sector of social harmony and harmonious environment objectives, governance objectives , harmonious sharing , harmony and win-win . Management accounting is an important part of the economic activity . Vietnam s economic development , the more important accounting . But the process of economic development in the emergence of many problems , there are many discordant elements . Thus , by the National Assembly of the Sixteenth Party Congress put forward the idea of building a socialist harmonious . With the composition of the social and economic construction accounting , should also play a unique role in the process of building a harmonious society . Development to build a harmonious society is the goal of accounting is to create a harmonious environment, an important basis of accounting . This paper describes the importance and value to build a harmonious clear accounting basis for further study and research space of this article. For the basis of the current research status at home and abroad and social harmony accounting characteristics, discusses the constr