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随着我国经济和社会的不断发展,我国经济形态也发生了相应的变化。会计理论环境也随着经济环境的变化而变化,而会计理论是会计环境中非常重要的部分,所以会计环境的变化也会给会计财务理论造成一定的影响。对会计理论创新也是在传统的理论基础上进行,并与现代经济发展环境相结合,对会计理论进行创新、研究和探索。本文将会在会计环境变化环境下对财务会计理论的创新进行分析和研究。
With the continuous development of our economy and society, the economic pattern of our country has also undergone corresponding changes. The environment of accounting theory also changes with the change of economic environment. Accounting theory is a very important part of accounting environment. Therefore, the change of accounting environment will also affect accounting theory of finance to a certain extent. The innovation of accounting theory is also based on the traditional theory, and combined with the environment of modern economic development, innovation, research and exploration of accounting theory. This article will analyze and study the innovation of financial accounting theory in the environment of changing accounting environment.