(全英文)accountancy-opportunity-and-challeng本科學(xué)位論文

英語(yǔ)會(huì)計(jì)畢業(yè)論文:accountancy

opportunity

and

challeng

Modern

accountant

is

economy

product.

Along

with

the

reform

and

open

policy

further

thorough

development

and

the

socialist

market

economic

system#39;s

establishment,

our

country

accountant

reforms

must

carry

on

with

the

economic

reform

synchronization,

implements

accountant

the

pattern

the

significant

transformation,

promotes

the

work

full

scale

development

and

the

level

unceasing

enhancement,

serves

well

for

the

development

socialist

market

economy

1.connotation

changes

As

a

result

of

accountant#39;s

status.

The

function

enhancement

and

enhances

day

by

day

to

accountant#39;s

request，Accountant#39;s

concrete

duty

and

the

work

has

with

emphasis

had

three

notable

shifts。By

original

main

foreign

arranges

delivers

the

report

form

to

change

to

in

strengthens

the

management、By

original

mainly

was

afterwards

calculates

transforms

budgets

in

anticipation、By

original

mainly

is

reflected

the

situation

transformation

provides

and

using

the

information,

the

intervention

production,

the

impetus

manages

and

participates

in

the

decision-making.

What

accountancy

connotation

change

immediate

influence

is

our

country

accountant#39;s

future

developmentIn

connotation

change

process.

Accounting

officers

must

quickly

change

their

focus

to

adapt

to

the

content

of

the

accounting

change。

2.

accounting

method

development.

Appears

some

new

calculation

method

in

the

cost

accounting,

like

standard

cost,

variable

cost,

elastic

budget

and

so

on.

Meanwhile,

in

order

to

meet

the

analysis,

forecasting,

decision-making,

etc.,

also

an

increase

in

accounting

methods

make

full

use

of

advanced

mathematics,

operations

research,

and

other

mathematical

tools

and

analysis,

to

predict

decision-making

Has

the

plan

to

strengthen

develops

our

country#39;s

accounting

computerization

enterprise.

Accomplishes

the

accountancy

method

modernization,

is

carries

out

accountant

to

reform,

displays

the

accounting

control

function

fully

the

important

guarantee.

The

high

technology

and

new

technology

information

industries#39;

rapidly

expand,

the

benefit

competition,

the

market

competition,

the

key

lies

in

the

information

the

competition.

Strengthens

the

accounting

computerization

enterprise,

completes

the

following

4

work

with

emphasis:

The

research

formulation

overall

development

project,

guides

our

country#39;s

accounting

computerization

matter,

to

have

the

step

development;

Must

formulate

releases

the

accounting

computerization

management

system,

courses

gradually

our

country#39;s

accounting

computerization

enterprise

the

institution,

the

legalization

track;

Strengthens

accountant

the

software

market

regulation,

does

well

the

commercialization

accounting

software

appraisal

work,

impels

our

country

accountant

the

software

overall

level

the

unceasing

enhancement;

Carries

out

the

accounting

computerization

personnel

on-the-job

training,

raises

an

adaptation

time

request

the

accounting

computerization

talented

person

troop.

Therefore

in

accounting

computerization#39;s

advancement

the

accounting

personnels

to

computer#39;s

grasping

with

the

application

degree

is

to

your

this

accounting

personnels#39;

biggest

challenge.

Simultaneously

was

also

also

gives

in

the

accounting

computerization

transformation

the

accounting

personnels

to

accomplish

on

those

who

are

able,

the

commonplace

under

good

environment

of

competition

3

,

to

accounting

personnels#39;

request

improves

the

accounting

personnels

quality.

How

accounting

personnels#39;

quality

condition

and

do

the

enthusiasm

transfer,

immediate

influence

accountancy

level

。

Enhances

smooth

advance

which

reforms

with

accountant.

Establishes

a

science

reasonable

raise,

the

appraisal

through

the

reform,

to

select

accountant

talented

person#39;s

mechanism,

arouses

their

enthusiasm

Pays

special

attention

to

in

office

accounting

personnels

to

train,

implements

the

multi-forms,

multi-channel,

multi-level

to

carry

out

the

accounting

profession

in

office

education

the

policy,

in

the

Finance

department

unified

plan

and

under

quality

of

certified

level#39;s

premise,

supports

various

local,

various

departments

and

many

kinds

of

school

strengths

participates

in

accountant

in

office

education.。

At

the

same

time,

the

research

formulates

accountant

the

occupational

ethics

standard,

strengthe