适应会计新发展,建立全新监督机制

• 作 者: 高伟方
• 机 构: 山东滨州渤海活塞股份有限公司,
• 出 处: 商业文化(学术版)
• 发表日期: 2010年02期
• 关键词: 监督机制 财务会计目标 货币计量 无形资产产权 基本会计准则 财务管理人员 知识经济时代 核算型 行业会计制度 企业会计人员

随着信息时代的逐步发展,传统的会计思维受到严峻的挑战,与传统经济相适应的财务会计目标、信息质量、核算重心以及无形资产产权理论等都显现出不能适应新的经济信息发展的需要,这也给会计信息监督带来巨大的挑战。本文将就如何适应会计在持续经营,会计分期,货币计量方面的最新发展,建立全新的针对信息时代的监督机制提出论述。

With the gradual development of the information age, the traditional accounting thinking has been challenged severely. The financial accounting goals, information quality, accounting center, and the theory of property rights of intangible assets that fit the traditional economy all show that they can not meet the needs of the new economic information development This also poses a huge challenge to the supervision of accounting information. This article will discuss how to adapt to the latest development of accounting in terms of going concern, accounting staging and monetary measurement, and setting up a brand new monitoring mechanism for the information age.