本書(shū)主要內(nèi)容包括：闡述新經(jīng)濟(jì)環(huán)境下基礎(chǔ)會(huì)計(jì)理論與發(fā)展，會(huì)計(jì)的基本理論、會(huì)計(jì)記賬及賬務(wù)處理、會(huì)計(jì)憑證與會(huì)計(jì)賬簿、財(cái)產(chǎn)清查、財(cái)務(wù)會(huì)計(jì)報(bào)告、納稅會(huì)計(jì)與申報(bào)、會(huì)計(jì)工作組織、會(huì)計(jì)工作規(guī)范與質(zhì)量保障體系、會(huì)計(jì)的信息化發(fā)展等。