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新经济时代高技术、高度的知识性、对会计人员的知识结构提出了挑战,新经济的信息化也会对会计处理程序与方法提出挑战,新经济的无形化对会计内部控制系统提出了新的要求。新经济全球化后,不仅经济的形态发生变化,而且要求经济的运行必须按相同的规则进行。作为记录经济运行状态的会计,在其会计目标的制定、会计程序与方法的选择、会计信息质量的要求、会计规范体系的颁布、会计报告的形式等方面,按照相同的惯例构建,以服务于新经济全球化的需要。笔者认为在新经济之际应重塑会计模式。
The high-tech and highly-knowledgeable nature of the new economy poses a challenge to the knowledge structure of accountants. The informatization of the new economy also challenges the accounting procedures and methods. The new economy has made intangible changes to the internal control system of accounting Request. After the globalization of the new economy, not only the economic form has changed, but also the operation of the economy must be conducted in accordance with the same rules. As the accounting record of the state of economic operation, in its accounting objectives, accounting procedures and methods of choice, the quality of accounting information requirements, accounting standards system promulgated, the form of accounting reports, in accordance with the same practice to build in order to serve the The need of globalization of the new economy. The author believes that in the new economy should reshape the accounting model.