对会计业发展的几点思考

会计业的迅速发展，给我们提出了许多新课题．本文就基本建设项目继续实行独立核算不再适应要求，指出主要存在的三个问题和解决上述问题的办法．为完善新会计制度，笔者分析研究了国际会计准则，找出二者差异，提出相应对策．对现代会计电算化发展，从复合型人才、管理制度和计算机资源合理配置方面提出新思考，以便加速我国会计业的发展．

Reflections on the Accountancy Development

The rapid accountancy development poses us many new problems. According to the authors of the article,the continuance of independent accounting is no longer feasible in present capital construction projects. Presented are there main problems and the ways to solve them.For an improvement of the current accouting system in China,the international accouting norms are analyzed to find the gap between the two and the methods to fill the gap are proposed. In the context of the development of modern computerized accouting, new ideas are suggested for training multi- sided professionals and bettering management system and computer placement so to speed up China's accoutantancy development.