知识经济下财务会计报表变革趋势探析  

The Analysis of Changing Trend about Financial Accounting Statement Under Knowledge-based Economy

作　　者：张卫红[1] 黎小兰[2] 张同建[2] 

机构地区：[1]山东商业职业技术学院,山东济南250103 [2]江苏大学管理学院,江苏镇江212013

出　　处：《国网技术学院学报》2014年第3期41-43,47,共4页Journal of State Grid Technology College

基　　金：国家社会科学基金(11BJL074):服务嵌入;创新驱动与产业网络协同演进实证研究

摘　　要：知识经济以全新的姿势出现在人类社会中,必然要求经济模式也进行全新的变革。财务会计报表是会计活动的反映,而会计活动是经济行为的反映,因而知识经济下财务会计报表的变革势在必行。会计报表的变革不仅受到知识经济思想的影响,也受到会计制度和会计准则变革的推动,并表现于会计报表的形式。会计报表变革是一种全局性的变革,内容丰富、路径繁杂,需要会计从业人员积极地参与和推进。Knowledge-based economy comes to society in a new face,which leads to a new economic changing model.Financial accounting statements reflect accounting activities ,which reflect economic acts.So the changes of financial accounting statements are irresistible under knowledge-based economy.The changes of financial statements are not only affected by the ideas of knowledge-based economy, but also promoted by system and the changing accounting standards ,and thus expressed in the form of financial changes of accounting statements are in a whole range,complicated with rich content.Therefore professionals are required to take positive actions and promote the changes. the accounting statements.The all accounting

关 键 词：知识经济 财务会计报表 会计准则 会计报表粉饰 知识资本 

分 类 号：F231[经济管理—会计学]