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未来 2 0年 ,随着世界经济一体化、资本市场全球化进程的加速 ,中国财务会计将日益与世界会计“趋同”直至“融合” ;随着新经济现象的不断涌现 ,财务会计计量模式将由成本计量、修正成本计量逐渐转向公允价值计量 ,公允价值观念将成为新经济时代会计计量的主流方向 ;随着信息技术的广泛运用 ,传统会计控制方法将被日渐成长、发展、完善的财务会计“实时控制”理论与实务所取代 ,成为未来经济环境下现代企业管理的关键环节。
In the next 20 years, with the acceleration of world economic integration and the globalization of capital markets, China’s financial accounting will increasingly “converge” with the world accounting until the “convergence.” As the new economic phenomena continue to emerge, the financial accounting measurement model will be replaced by With the extensive application of information technology, the traditional accounting control method will be gradually growing, developing, and improving the financial accounting “ Real-time control ”theory and practice to replace, become the future economic environment, the key to modern business management.