基于知识经济的财务会计体系研究-工商管理专业论文.docxVIP

摘 摘 要 会计的发展是与经济环境相造成的，现有财务会计体系是为工业经济时代服务 的。当今，人类社会正加紧迈向知识缀济时代。知识经济是不同于以往农业缀济、 王她经济的一种崭毅的经济形态，翘谈经济事土会的经济环境具有其自身的特点。如 褥逶痤絮谖经涛享主会特毒豹经漭嚣缓戆鬃求，橡建瑟戆财务会诗{謇系便袋秀一令薰 甏熬课题。 针对知识经济的特殊性，本文采嗣规范的理论研究方法，逐步分析、论诳，桶 建了一套适用于知识经济时代的财务焱计体系。文章按财务会计学科体系展开，依 次包括财务会计基本理论研究、会计凝潦研究和会计报告研究三部分。本文的笫一 意探讨了在基本理论方面知识经济对贝才务会计体系的挑战，涉及会计目标、会计前 提和会计基本原则三部分。第二、墨鼗怒对财务会计要素的研究，重点在予资≯， 麓审氛援琢境资产、大力资产和无形资产。由于资产是企监生产经营必露戆缀济瓷 滚，其它要素懿是瓷产翡繇霉栗溅鼗馁灞遮径。困魏，对莫宅会诗要素在繁三熹终 了简要的论述。文章的最后构建了知淤缀济的财务报告体系。由于国内外簿笑运方 面的研究正处于起步阶段，相信本文会县有重大的理论意义。 本文在写作过程中参考了国内外各种新观点，认真听取了指导老师的黧赞意 见。但鉴于知识经济的会计体系是全新的内容，再加上学识有限，文章不免舆衡糨 陋的成分，理论上也有待于进一步探讨鞠磋商。热切希望得到各位老师的支持和撒 谭攒正。 Study Study on Financial Accounting System Based on the Knowledge Economy ADstract The development of accounting should be suited to economic circumstances．The current financial accounting(FA)system serves the industrial economy．Now,the society is striding forward to the knowledge economy age．The Knowledge economy is a brand-new economic form which is different from the previous industrial and agricultural economy The economic circumstances in the knowledge economy have their own characteristics．Consequently,how to build a new FA system has become an important task to meet the needs of the economic circumstances peculiar to the knowledge economy society Considering the characteristics of knowledge economy,this paper has built a new FA system adapted to the knowledge economy with the methods of normative theory study．According to contents of FA，this paper includes three parts：stuay on basic theories of FA，on accounting factors and on accounting statements。In chapter 1，we inquire into the challenges facing accounting basic theories including accounting functions，accounting assumptions and accounting principles generally accepted．FA factors are discussed discussed in chapter 2 and 3，but we focus our discussion on assets including environment assets，human assets and intangible assets．Assets are important economic resources that are required in production and business of entel