摘要
会计的职能是随着经济社会的发展而不断变化的。在知识经济时代,传统的会计职能产生了弱化现象,表现在会计的反映、控制、评价、参与、决策等诸多方面。新经济形势下会计的变革具有紧迫性,需要重构知识经济下的会计理论体系,否则,会计的存在价值将受到挑战。会计理论重构应率先在核算范围、会计科目、计量单位、信息需求、计量理念等方向展开。
The function of accounting changes constantly with the economic and social development. In the knowledge economy era,the traditional accounting function produces weakening,embodying in reaction,control,evaluation,decision-making and many other aspects. Under the new economics state the accounting changes is urgency,so we need to reconstruct the theoretical system of accounting,otherwise the existence value of accounting will be challenged. Reconstruction of accounting theory should take the lead in the accounting scope,accounts,units of measurement,information acquirement,measurement concept and other aspects.
作者
王建成
卢桂成
常光辉
张同建
WANG Jian-cheng;LU Gui-cheng;CHANG Guang-hui;ZHANG Tong-jian(Hunan University of Finance and Economics,Changsha Hunan 410205;Management School of Jiangsu University,Zhenjiang Jiangsu 614004)
出处
《湖南财政经济学院学报》
2018年第3期105-110,共6页
Journal of Hunan University of Finance and Economics
基金
国家社科基金一般项目"产权保护导向的财务报表列报变革与应对策略研究"(项目编号:13BGL050)
关键词
知识经济
会计职能
货币计量
知识资本
会计监督
knowledge economy
accounting functions
monetary measures
knowledge capital
accounting oversight
