Abstract: By nature of Chinese accountant modernization is the issue that fiscal internationalization and country turn tie. Fiscal internationalization, requirement China ought to move toward the world, conform with international convention, be in harmony changes base oneself upon of requirement China accountant at; fiscal country going in centralized international accounting system the socioeconomy environment at oneself, reflect Chinese distinguishing feature, accede and carry on Chinese fiscal outstanding achievement.

The opportunity that accountant working face faces and challenge
Dawn of Zhu Daowu cropland is static (plan money is in northwest industry university, xi'an 710072)

Summary: Humorous of Tao of a screen-like mountain peak of widow clique black waiting till [work of accounting of? of ⒄ of  Mei Mu appeared a lot of new cases, new issue. Especially new " accounting method " came on stage to put forward to renew higher demand to accounting work. The accountant serves as the main component of economic management, must seize opportunity, get used to new condition requirement, improve accounting work quality, serve for socialist market economy better thereby, accelerate the process of modernization of our country accountant.

Keyword: ; of cave? good luck suggests

Contemporary accountant is the child of goods economy. Stand really as the further thorough progress of reforming and opening and system of socialist market economy, reform of our country accounting must reform synchronism to undertake with economy, execute the heavy about-face of accountant mode, of the full-scale development that works in order to promote and level rise ceaselessly, serve to expand socialist market economy better.

One, contemporary fiscal connotation and characteristic

The accountant is it is a basis with the proof, it is main measurement with the money, successive, system, comprehensive, integrated report, control is producing the capital movement of the process, aim to raise economic benefits, in order to offer the economic information system that accountant information gives priority to and valued operation activity. The economic information system that accountant since gives priority to with providing accountant information, it is a kind of economic government activity that has valued operation. It must follow the principle of authenticity, consistency, successional, systematization and comprehensive sex:

1. authenticity. When economic business happens, the accountant should undertake business accounting, obtain and fill make a certificate, after classics examine and verify, it is a basis with legal evidence, be in orderly early or late by what economic business happens thin aspirant travel registers debt and mirror, provide actual accurate accountant information in order to assure.

2. oneness. Regard economic management as working accountant, basically be to have valued operation, management can use the field that the money behaves among them. With the foundation of measurement of objective measurement monetization, the money serves as unified and metric measure, try the economic business with all sorts of identical or different property integrated, undertake to social reproduction process " the idea is summed up " .
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