知识经济下财务会计体系面临的挑战及发展趋势  

Challenge and Developing Trend of Financial Accounting System under Knowledge Economy

作　　者：贾凤梅[1] 

机构地区：[1]吉林大学基建处,吉林长春130012

出　　处：《吉林省经济管理干部学院学报》2006年第4期55-57,共3页Journal of Jilin Province Economic Management Cadre College

摘　　要：知识经济对现行财务会计理论、准则和方法提出新的挑战,同时激化了财务会计的固有矛盾。因此,未来财务会计体系有着这样的发展趋势:未来财务会计模式仍将继承传统模式中经实践检验而沉淀下来的方法与程序;未来会计收益观将有向经济学收益概念靠拢的趋势;未来会计确认的基础将是应计制与现金流动制的融合;未来会计计量模式将是多种计量属性和计量尺度结合方式并存;未来财务呈报将呈现多种计量报告形式的趋势。Knowledge economy has proposed new challenges to the prevailing financial accounting theory, rules and methods; meanwhile intensified the immanent conflict of the financial accounting. Therefore, the financial accounting system in future has such developing trend： the financial accounting mode in future will still inherent the methods and procedures that have formed after the testing of practices in traditional mode; the benefit of accounting in future will have the trend of closing to the concept of accrual basis and cash flow basis; the computation mode of accounting in future will exist on the combination of various computation characters and computation measures; submitting the report of accounting in future will show the trend of various computation report forms.

关 键 词：知识经济 财务会计体系 挑战 发展趋势 

分 类 号：F234.4[经济管理—会计学]