摘要
和谐社会发展需要和谐会计,和谐会计是客观存在的,和谐会计对于和谐社会的建设具有重要的意义。和谐会计的性质属于行为会计,它具有反映民主、体现法治、注重公平、诚实守信、行为有序和相互协调等基本特征。要与时俱进建设和谐会计,和谐创新发展会计事业。和谐创新是发展会计事业的动力,和谐是创新发展的条件,和谐会计包括发展会计事业,发展会计理论,完善会计法规体系,推进会计信息化,发展会计市场,发展会计教育等。
The harmonious social development needs harmonious accounting, and harmonious accounting exists objectively. Harmonious accounting is of vital significance to the harmonious society＇s construction. The harmonious accounting＇s nature is behavior accounting, and it has the basic characteristics such as reflection democracy, manifesting the government by law, the attention to fairness, the honest code of honor, the behavior sequential and the intercoordination, etc. It must keep pace with the times to construct harmonious accounting, innovate and develop the accounting of the enterprise harmoniously. The harmonious innovation is the power of developing the accounting, and the harmony is the condition of innovating development, and the harmonious accounting includes developing accounting creatively, developing the theory of the accounting, improving the laws and regulations of accounting system, advancing accounting becoming information, developing the accounting market and developing accounting education and so on.
出处
《湖北民族学院学报（哲学社会科学版）》
2006年第2期137-141,共5页
Journal of Hubei Minzu University：Philosophy and Social Sciences
