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基于经济全球化的时代背景,传统的财务会计理论也做出了相应的调整,更加适应现代经济的发展方式,并且实现了形式上的创新以及内容上的完善。基于财务会计理论在新时期的重大变革,我们有必要对其进行更为深入的研究。本文通过介绍现代财务会计理论的主要内容,然后以此为基础,分析了未来这一方面理论的发展趋势,以及就如何提高财务会计理论的发展质量提出了几点建议。希望理论的研究,可以对实际工作的开展有所助益。
Based on the background of economic globalization, the traditional financial accounting theory has also made corresponding adjustments to adapt more to the development mode of the modern economy, and has realized formal innovation and content improvement. Based on the major changes in the financial accounting theory in the new era, it is necessary for us to conduct a more in-depth study on it. This article introduces the main content of modern financial accounting theory, and then based on this, analyzes the future development trend of the theory in this respect, and puts forward some suggestions on how to improve the quality of the development of financial accounting theory. Hope that the study of theory can help to carry out the actual work.