人工智能背景下财会人员职业胜任能力研究.docVIP

人工智能背景下财会人员职业胜任能力研究 摘要：2006年，财政部颁布了企业会计条基本准则和企业会计条特别准则38条，代表着我国创设了符合市场需求、企业会计标准体系与国际标准接轨。企业会计标准体系自2007年1月1日起在上市公司实施，并将在短期内于所有大中型企业实行。在没有落实会计准则前，我国在1992年时设置了企业会计准则，在落实企业会计准则前设置了企业会计机制。最关键的是能够满足我国由计划经济体制向市场经济体制的改变，但由于我国市场经济进程的不断推进，这份会计准则已不可以适应新形势的制度。所以我国经过这过去积累的经验补充和调整了现行的企业会计准则，建立了新的企业会计准则体系。财政部长金人庆表示新系统最重要的特征与以前的系统相比与相关国际标准基本符合要求，方便进一步增加中国对外开放程度。本文将对新会计准则和会计制度两个方面进行综合对比。 关键词 : 新会计对策 会计制度 竞争力 毕 业 论 文 外 文 摘 要 Title Comparison of new accounting standards and accounting system Abstract On February 15, 2006, the Ministry of Finance issued the Basic Principles of Accounting Standards for Business Enterprises and the Special Standards for Business Accounting.They represent that our country has already established the enterprise accounting standard system which accords with the market economy requirement and has the international standard.Business Accounting Standards System in Listed Companies since January 1, 2007. It will carry out to all of the Large and medium-sized enterprises in a short term. Our country established corporate accounting standards at 1992 before the Business accounting standards carried out. At that time, the publish of accounting standards is meant to adapting Chinas economy from planned economy mode to market economy mode. In 2001, China officially signed the WTO accession agreement.This offers the new challenges to the accounting reform.The old enterprise accounting standards system can not adapt to the new situation. Therefore, China has supplemented and adjusted the current accounting standards for enterprises after years of accumulated experience and establish the new business accounting standards system. Finance Minister Renqing Jin said that comparing to the old one, the biggest characteristic of the new system is that the system meets the international standards, it has the positive advantage to further increase Chinas openness to the outside world. This paper compares the new enterprise accounting standard system with