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论新时期会计和谐职能的构建
引用本文:殷炜,朱学义. 论新时期会计和谐职能的构建[J]. 徐州工程学院学报(社会科学版), 2009, 24(6): 21-23
作者姓名:殷炜  朱学义
作者单位:中国矿业大学,管理学院,江苏,徐州,221008
基金项目:中国总会计师协会研究立项课题
摘    要:文章以新时期构建和谐社会以及新会计准则为背景,强调构建会计和谐职能的紧迫性和必要性。并且立足于会计基本职能,探讨了构建会计和谐对和谐社会的促进作用并从多方面提出了当前的会计任务。

关 键 词:会计和谐职能  和谐社会  新会计准则

On the Establishment of the Harmonious Function of Accounting in the New Era
YIN Wei,ZHU Xue-yi. On the Establishment of the Harmonious Function of Accounting in the New Era[J]. Journal of xuzhou Institute of Technology(Social Sciences Edition), 2009, 24(6): 21-23
Authors:YIN Wei  ZHU Xue-yi
Affiliation:(School of Management, China University of Mining and Technology, Xuzhou 221008, Jiangsu, China)
Abstract:Against the background of establishing harmonious society and new accounting rules in the new era, this paper stresses the urgency and necessity of building the harmonious function of accounting. Based on the basic functions of accounting, the paper also studies the function of building harmonious accounting in promoting the building of harmonious society, and puts forward the present tasks for accounting from various aspects.
Keywords:harmonious function of accounting  harmonious society  new accounting rules
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