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有人说我们当今生活的时代是一个隐约可见的空间时代、信息时代、电子时代或者地球一村。也有人说当今人类已开始进入超工业社会。但是,无论用什么词汇来形容当前的时代,也许都难以恰如其分地概括出我们当今所面临的这个即将到来的、全新时代的特征。科学技术的不断推陈出新增加了专业化的分工,使专家们面对迅雷不及掩耳之势的各种变化而显得手忙脚乱。头痛医头,脚肿医脚,病急乱投医的现象普遍存在。如果我们不能把握目前的各种变化,以采取某些相应的对策,那么,会计也就无从赢得明天的竞争优势。一、传统会计不适应现代技术资产计量如果说传统会计是以财富或者说是以记录资产为重心的,那么,当企业面对技术的重
Some people say that the era in which we live is a vaguely visible space age, the information age, the electronic age or Earth and Earth. Others say that mankind has now begun to enter the ultra-industrial society. However, no matter what term is used to describe the current era, it may be difficult to properly sum up the characteristics of this forthcoming new era that we are facing today. The continuous introduction of science and technology has added a new division of labor to specialization, which has made experts in the face of all the changes in the thunderbolt. Headache, swollen foot feet, the phenomenon of emergency medicine is widespread. If we can not grasp the current changes in order to take some corresponding measures, then the accounting can not win tomorrow’s competitive advantage. First, the traditional accounting does not meet the measurement of modern technology assets If the traditional accounting is based on wealth or record assets as the center, then, when enterprises face the technical weight