深化会计改革——从规范到管控-《集美大学学报》（哲社版）

文章信息/Info

Title:: Deepening the Reform of Accounting: From the Standard to the Management and Control

Author(s):: WANG Shu-xia; (Xiamen Financial Audit Center, Xiamen 361012, China)

摘要:: 从会计反映和监督职能出发，论述近年来会计改革方向是从规范到管控：（1）会计标准建设即企业会计准则及政府会计准则体系建立健全为规范会计衡量经济效益提供统一标准；（2）企业及行政事业单位内控规范建立健全及管理会计实践体现会计参与单位风险管控并创造价值，直接为提高经济效益服务；（3）会计信息化发展为会计规范与管控提供技术手段。并论会计的规范与管控是相辅相成，缺一不可的。

Abstract:: This paper starts from accounting reflection and monitoring function, discussing the direction of accounting reform from standard to management and control in recent years. First, accounting standards construction, which includes enterprise accounting standards and government accounting standards system, is established to provide unified standard for accounting measuring economic benefits. Second, the establishment of enterprises and administrative institutions internal control regulations and management accounting practice reflects that accounting participates in risk management and control and creates value, directly increasing economic benefits. Third, the development of accounting information system provides technical means for accounting standard and control. In addition, the paper argues that accounting standard and management and control are complementary.