浅谈现代财务会计理论及发展趋势

浅谈现代财务会计理论及发展趋势

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本科生毕业论文（设计）

浅谈现代财务会计理论及发展趋势

学院：江西科技学院

专业：会计学

班级： 201310期

学生姓名：谢亚丽

指导老师：谭捷

完成日期： 2014.09.30

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摘要

21世纪,呈现在我们面前的将是一个集国际化、金融化和知识化于一体的现代市场经济；将呈现出一种以知识经济代替传统的农业经济、工业经济的崭新的经济形态。与传统经济相适应的财务会计在知识经济时代，其目标、信息质量、核算重心以及无形资产产权理论等都会受到一定的影响，知识经济环境下财务会计的发展前景更为可观。

在目前全球经济一体化发展的形势下，经济增长方式发生了较大的变化，传统经济增长方式已经逐渐被知识经济所取代，知识经济在发展质量和发展规模上都发生了非常大的变化。受到经济增长方式转变的影响，现代财务会计理论也与时俱进，在会计理论和会计细则方面进行了较大的改变，使财务会计理论更适应新经济形势的发展，成为新经济增长的重要手段和推动力。为此，我们应根据现代财务会计理论的具体变化，对其发展趋势进行认真分析，保证现代财务会计理论的实用性。

本文旨在通过讨论知识经济时代会计理论的新转变，对知识经济时代财务会计的实际应用发展前景进行展望。

关键词：知识经济；财务会计；财经；应用；发展；变革

Abstract

In twenty-first Century, presented in front of us will be a set of financial internationalization, and knowledgeable in one of the modern market economy; will appear in a knowledge-based economy instead of the traditional agricultural economy, industrial economy new economy form. Compatible with the traditional economic accounting in the era of knowledge economy, the quality of accounting information, the center of gravity of the target, and intangible assets such as property right theory will be affected to a certain extent, the development prospects of financial accounting under the knowledge economy environment of more substantial.

In the current development of the situation of global economic integration, has greatly changed the mode of economic growth, the traditional economic growth mode has gradually been replaced by knowledge economy, the knowledge economy has changed very much in the development of quality and the development of scale. Affected by the transformation of economic growth mode, the modern financial accounting theory is also advancing with the times, make large changes in the accounting theory and accounting rules, financial accounting theory is more adapt to the development of new economic situation, has become an important means and the driving force of the growth of the new economy. Therefore, we should be based on the specific change of modern financial accounting theory, analyzing the trend of its development, to ensure that the utility of the modern financial accounting theory.

This paper aims to discuss the new changes of accounting theory in knowledge economy era, the actual application and development prospect of financial accounting in knowledge economy era is discussed.

Key Words:knowledge economy; financial accounting; financial;

application; development; reform