财务会计发展面临的挑战与出路.docVIP

PAGE PAGE I 财务会计发展面临的挑战与出路 摘 要 财务会计首先出现在美国，它是工业时代的产物，它的发展迄今已经60余年了，它的模式是与工业时代的会计环境相适应的，传统的财务会计主要是以货币为主要计量单位，运用复式记账原理，按照规定的程序，对某一会计主体的经济活动进行记录、计量、分类整理，定期编制反映一定期间经营成果、财务状况和现金流量情况的会计报表。20世纪50年代以来，随着现代科学技术的发展，传统会计逐步发展成为财务会计和管理会计两大分支，开创了现代会计的新纪元，共同服务于市场经济下的现代企业。然而，任何事物在其发展过程中都不可能是一帆风顺的，要想财务会计在信息技术时代为更多会计信息使用者所用，它必须摒弃以前的糟粕，在发展中寻求更多适合的方向为财务会计注入新鲜的血液。 本文主要就财务会计发展在企业中面临的挑战和信息使用者对财务会计信息要求方面面临的问题作出了一些简单的研究，并就其问题找寻一些新的出路，希望可以让财务会计让更多信息使用者使用，也可以让企业在使用过程中摒弃以前的糟粕，为财务会计的发展作出微薄的贡献。 关键词：财务会计；网络会计；税收征管；会计规范体系 Abstract Financial accounting first appeared in the United States, it is the product of the industrial age, which so far has more than 60 years of development, its model is suitable to the accounting environment and the industrial age, the traditional financial accounting major is the currency as the main unit of measurement, using the principle of double entry bookkeeping, according to a defined procedure for a particular accounting entity of economic activities for recording, measuring, sorting, regularly compile reflects the operating results for a certain period of time, financial status and accounting statement of cash flow situation. Since the 1950 s, with the development of modern science and technology, traditional accounting gradually developed into a financial accounting and managerial accounting branch, and ushered in a new era of modern accounting, common in the service of modern enterprises under the market economy. However, all things are in the process of its development cant be smooth sailing, to the financial accounting in the era of information technology used for more accounting information users, it must abandon the dregs of before, in the development of seeking more suitable for in conformity with the modern economic model, and then find the right way to injected fresh blood to the financial accounting. This paper is the challenge for the development in the enterprise financial and accounting and information users of financial accounting information