摘要
新时代,我国经济已由高速增长阶段转向高质量发展阶段。会计为适应经济高质量发展要求,必须在确认、计量、记录、报告的具体标准与内容方面,调整思路,拓展视野,明确标准,规范计量口径与计算准则,从而形成会计与经济高质量发展的良性互动机制。本文探讨了会计对于经济发展质量高低的判断标准与会计服务于高质量经济发展的具体作用方式这两大议题,对此提出了具体设想,并通过行业内的问卷调查,验证了理论方案。本文得出的结论,为深化会计有效服务于经济高质量发展问题研究,提供了具体方向与路途。
In the new era,China’s economy has shifted from a high-speed growth stage to a high-quality development stage.In order to meet the requirements of high-quality economic development,accounting must adjust ideas,expand horizons,clarify standards,and standardize measurement calibers and calculation principles in terms of specific standards and content for confirmation,measurement,recording,and reporting,so as to form a positive interaction mechanism between accounting and high-quality economic development.This paper discusses the two major issues of accounting standards for judging the quality of economic development and the specific role of accounting in serving high-quality economic development,puts forward specific assumptions,and validates the theoretical plan through a questionnaire survey in the industry.The conclusions drawn in this paper provide specific directions and paths for deepening the research on accounting effectively serving the high-quality economic development.
出处
《会计研究》
CSSCI
北大核心
2021年第12期3-20,共18页
Accounting Research
关键词
会计职能
会计发展
会计制度
会计与经济
经济发展计量标准
高质量发展
Accounting Function
Accounting Development
Accounting System
Accounting and Economy
Measurement Standards for Economic Development
High-Quality Development
