The tumultuous transformations of the past century have impacted various aspects of human society, including accounting and finance. Both of the professions and academic are facing formidable challenges akin to other aspects of human society. Modern scientific and technological advancements, represented by artificial intelligence, have profoundly impacted accounting and finance. Coupled with its inherent deficiencies and drawbacks, the discipline is confronting existential questions about the development. The report to the 20th National Congress of the Communist Party of China has called for "upholding fundamental principles and breaking new ground" implying that accounting and finance can adapt to the needs of the new era of socialist market economy only by understanding and rigorously practicing this directive. To avoid losing direction and committing subversive errors, it is imperative for accounting and finance to comprehend the essence of upholding fundamental principles and breaking new ground. Researching the dialectical relationship within, sensibly discarding existing theories and practices, and objectively analyzing various prevailing "innovations" are crucial for both theoretical and practical significance in the current landscape.
关键词
会计/财务/守正/创新/扬弃
Key words
accounting/finance/upholding fundamental principles/breaking new ground/sensible discarding
维普
万方数据