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伴随着我国社会经济的发展,受社会环境中政治、经济、法制等多方面因素的影响,会计环境的变革日益呈现出信息化、多元化和人力资源化等特征。在这一形势下只有切实提升对会计环境的准确认识、实时把握会计行业的动态发展,才能有效地促进财务会计理论的进一步发展和创新。本文在简述会计环境与财务会计理论的基础上从资本范畴、会计目标、资产观念以及收益观念方面探究会计环境变革与财务会计理论的创新,以期为当下的财务会计发展提供借鉴。
With the social and economic development of our country, under the influence of the political, economic and legal systems in the social environment, the changes in the accounting environment are increasingly characterized by informationization, diversification and human resources. Under this circumstance, only by accurately raising the accurate understanding of the accounting environment and by grasping the dynamic development of the accounting profession in real time can we effectively promote the further development and innovation of the financial accounting theory. Based on a brief account of accounting environment and financial accounting theory, this paper explores the innovation of accounting environment and the theory of financial accounting from the aspects of capital category, accounting objective, asset concept and income concept so as to provide reference for the current financial accounting development.