财务会计发展面临的挑战与出路.doc

摘 要 作为会计的一个重要分支系统的财务会计，是在传统会计基础上形成的、受公认会计准则规范的、以提供企业外部利害关系人所需的通用财务报告为主要目标的会计系统。20世纪的财务会计，在信息系统的建设、计量技术、财务报告体系等方面取得了较大的成就，同时财务会计也随着我国经济飞速发展和资本市场的健全而进一步完善。我国进入了信息化的时代和金融时代以后，因为打破了传统会计模式，使财务会计的环境发生了巨大的变化，并对其发展带来了诸多挑战。各权威会计组织为了解决面临的挑战花费了大量的人力和物力，但由于本身还是存在复杂性的，还没有得到很好的解决。本篇文章就是针对财务会计发展所遇到的挑战进行了全面分析，并在发展出路上给出一定的意见和建议。 关键词：  Abstract As an important branch of accounting system of the financial accounting, is formed on the basis of traditional accounting, regulated by generally accepted accounting principles, to provide a general financial reporting in corporate external stakeholders as the main goal of the accounting system. The financial accounting of the 20th century, in the construction of information system, measurement technology, and financial reporting system has made great achievements, also along with our countrys rapid economic development and the financial accounting of sound and perfect capital market. After our country entered the era of information technology and the financial times, because broke the traditional accounting mode, make the financial accounting environment, great changes have taken place, and has brought many challenges to its development. The authority organization in order to solve the challenges of accounting has spent a lot of manpower and material resources, but because there is a complexity of itself, has not been very good to solve. This article is in view of the financial accounting development challenges has carried on the thorough analysis, and give some opinions and Suggestions on the future road. Key words: The financial accounting；challenge；informatization;； The traditional accounting  目 录 一、财务会计及其相关理论..................................................................................1 （一）财务会计的定义........................................................................................1 （二）财务会计的构成因素................................................................................2 （三）财务会计的职能...................