知识经济时代的会计重心转移研究

知识经济时代的会计重心转移研究

目录

摘要 (1)

ABSTRACT (2)

一、绪论 (3)

二、知识经济的涵义和特点 (4)

（一）知识经济的涵义 (4)

（二）知识经济的特点 (4)

三、知识经济对会计重心的影响 (6)

（一）会计管理与核算内容以及计量模式面临调整 (6)

（二）会计资产的确认范围需要进一步扩展 (7)

（三）会计信息处理程序需要更新 (7)

（四）财务报表编制形式和内容应当改变 (8)

四、知识经济时代下，对会计发展的几点建议 (9)

（一）构建适应知识经济时代的会计模式 (9)

（二）加强网络管理与会计创新 (9)

（三）改变会计从业人员的从业观念 (10)

（四）改进会计教育体系 (10)

五、结论及展望 (11)

参考文献 (12)

摘要

在这个知识经济不断发展的当代，传统的会计工作已经不能够满足日益增长的经济环境的需要，传统的会计理论也受到冲击，这就要求我们对会计重心提出新的要求。会计重心的把握，关系到会计职能作用能否充分有效的发挥，是知识经济时代下会计变革和会计事务管理亟待解决的问题。随着经济的不断发展，传统的会计模式和方法已经不能满足当前经济发展的需要，会计重心也需要更新转移。在经济时代，在企业中知识、技术和人力管理越来越成为企业发展的成功因素，从而受到人们的重视，会计重心便转移到这种新兴的资产上来。通过对会计重心的正确把握，有利于我们在今后的会计工作中更有效、高质量的为企业服务。

本文先阐述在知识经济背景下，传统会计理论受到的冲击，传统会计的局限性凸显，从而知识经济要求会计革新，而笔者认为其变革的着眼点可以从以下五个方面入手：资产范围的确认、会计管理和核算内容以及计量模式需要变更、会计信息处理程序的更新、财务报表编制形式和内容的改革、会计创新。通过对会计变革的了解，正确重塑会计重心工作，从而使会计能更好更快的适应知识经济的发展要求。

关键词：知识经济会计重心会计创新建议

Abstract

In the continuous development of the knowledge economy, traditional accounting has not been able to meet the growing needs of the economic environment, the traditional accounting theory has been challenged, which requires us to put forward new requirements to the accounting center. Accounting center of gravity to grasp, matter to whether accounting functions fully effective play, is the era of knowledge economy under the accounting reform and accounting affairs management problems. With the development of economy, accounting mode and traditional methods cannot meet the current needs of economic development, the accounting center of gravity also need to update the transfer. In the economic era, enterprises in knowledge, technology and human resources management has become more and more successful factors of enterprise development, so people pay more attention to the accounting center, is transferred to the new asset. Through the correct grasp of the accounting center, will help us more effectively, in the future of the accounting work in high quality services for enterprises.

In this paper, under the background of knowledge economy, traditional accounting theory by the impact, the limitations of traditional accounting is highlighted, and the requirement of knowledge economy, accounting reform, the author believes that the change of focus can be obtained from the following five aspects: asset scope confirmation, accounting management and accounting content and measurement model needs to change, accounting information processing program updates, preparing the financial statements of the form and content of the reform, the accounting innovation. Based on the accounting reform understanding, correct rebuilding accounting working centre of gravity, so that the accounting can better and faster to adapt to the development of knowledge economy demands.

Keywords: knowledge economy accounting center accounting reform

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