知识经济时代会计报表变革趋势分析  

Trend Analysis of Financial Accounting Statement in Knowledge-based Economy

作　　者：胡海江 张同建[2] 王颖[3] 

机构地区：[1]江苏天凯会计师事务所,江苏连云港222000 [2]江苏大学管理学院,江苏镇江212013 [3]苏州物流中心有限公司,江苏苏州215121

出　　处：《广东交通职业技术学院学报》2015年第2期27-30,共4页Journal of Guangdong Communication Polytechnic

基　　金：国家社会科学基金"金融双轨制下融资担保链危机形成与治理研究"(项目编号:12BG1025)

摘　　要：知识经济下财务管理理论产生了重大的变革,必然催动了财务会计报表的变革。会计报表的变革主要体现在调整会计报表的目标、知识资本计量、人力资本计量、会计制度变革、会计准则变革、企业绩效评价的变革、公允价值的重新审视、无形资产的扩展、计量方法变革、兼顾不同报表使用者的需求等方面。知识经济下财务会计报表的变革是我国会计界所面临的一项重要挑战,需要引起我国会计从业人员的高度重视。The theory of financial management has a great change in knowledge-based economy, which leads to re-form of financial accounting statements. The reforms of accounting statements are mainly reflected in the following aspects, such as adjusting the objective of accounting statements, knowledge capital measurement, human capital measurement, changing accounting system,accounting standards ans performance evaluation of enterprise, reviewing fair value, the expanding intangible assets, changing measurement method, balancing the needs of the various state-ments users,etc. At the age of knowledge-based economy, the changes of financial accounting statements is an impor-tant challenge faced by accounting field of our country. Therefore all accounting professionals are required to pay close attention to the changes.

关 键 词：知识经济 会计报表 会计制度 知识资本 会计准则 

分 类 号：F231.5[经济管理—会计学]