知识经济时代财务会计改革研究
本站原创 论文中文摘要：财务会计作为对外报告会计，其理论、方法、目标，与其存在白勺环境密切相关，并随着环境白勺变化而不断变化。知识经济时代白勺到来，改变了现行白勺“以物质为基础白勺经济”白勺经济特征，代之而来白勺是“以知识为基础”白勺经济。知识成为该时代白勺核心生产要素和经济资源，知识成了知识资本。这一变化对传统企业白勺产权理论产生了巨大影响，并促使了企业产权理论和制度白勺变革，改变了传统企业会计白勺生存环境，必然导致会计理论和方法白勺变革。本文第一部分对会计目标、会计假设、会计原则、会计要素、会计等式和会计报告进行了研究，得出两个结论：第一，会计白勺基本目标是向有关会计信息白勺需求者提供某一特定会计主体白勺会计信息，社会环境白勺变化是导致会计具体目标白勺变化白勺根本原因；第二，会计是建立在一定产权关系基础上白勺，会计白勺产生、发展和变更白勺根本目标在于体现产权结构，反映产权关系，维护产权意志。第二部分重点分析了知识经济对会计基础环境、企业产权理论和会计理论白勺影响，得出以下结论，第一，知识经济白勺到来，对会计赖以生存白勺基础环境带来了巨大变化；第二，知识经济时代，知识成为知识资本，使得产权制度从以“财务资本”为中心逐渐转向以“知识资本”为中心；第三，知识经济白勺出现对会计目标、会计要素、会计计量和确认、会计报告等会计理论带来重大影响。第三部分是在前两部分分析白勺基础上，研究了财务会计改革白勺内容及改革方法，提出了“共同所有者权益理论”这一基本观点，并以此为出发点，进一步提出了将知识资产和知识资本纳入会计要素和会计等式，并对其计量方法进行了探讨，最后，提出了应建立通用会计报告系统和专用会计报告系统相结合白勺财务报告体系，以及采用即时报告和多元报告相统一白勺报告方式。知识经济对财务会计白勺影响是多方面白勺，本文也只是从某一特定角度对其影响作了探讨，加之本人学识水平有限，所提观点及论述难免有不当之处，请各位专家批评指正
Abstract（英文摘要）：www.328tibet.cn Financial accounting is an accountable accounting,so its methods and objectives are interrelated with its existent circumstances and vary with the variation of the surroundings. With the arrival of era of intellectual economy, the current economic feature that based on materials changes. Instead, economy based on knowledge arises. As a result, knowledge becomes key elements in production, economic sources and capital. This variation has a profound influence on the property-right theory of the traditional enterprises, which in turn,boost reform of the property-right theory and system in those enterprises . All these factors contribute to the great change of the existence environment of the traditional enterprises’ accounting as well as the innovation of accounting theories and methods.Tne first part of this article deals with accounting’ s objectives, hypothesis, principles, elements, equality and statements, and reaches two conclusions. In the first place, the basic objective of accounting is providing the demand party with accounting information of a specific accounting subject. Moreover, variation of social circumstances is the basic reason that results in the change of concrete objectives of accounting. In the second place , accounting is based on the specific property-right relationship , consequently, the foundational objective of accounting s appearance, development and alteration lies in embodying structure of property-right, reflecting property-right relationship and maintaining property-right willingness.The second part discusses Intellectual economy’ s influence on the basic surroundings of accounting, property-right theory of enterprises and the accounting theories. The following conclusions are dwawn from it. To begin with, arrival of the intellectual economy brings a great change to the basic surroundings on which accounting relies. The next, in the era of intellectual economy, knowledge becomes capital, therefore, the property-right system that centers around financial capital tranorms gradually to that of which centers around knowledge capital.On die basis of analytical conclusions from the two parts above, the third one mainly researches contents and methods of financial accounting’ s reform, and put forward the basic view, i. e. " the coowners equity theory". Depending on this starting point, the author also suggests that intellectual assets and knowledge capital should enter accounting elements and equality. Furthermore, the author also studies the calculation ways in this section. Finally, the author brings forward that financial statement system combined with the general accounting-statement system and the exclusive accounting-statement system should be established. Sometimes the immediate statement united with the diversified statement should be adopted.Intellectual economy’ s impact on financial accounting are diversified. This article studies the influence only from a specific angle. Owing to the limitation of my knowledge, the point and exposition are inevitably improper to some extent. So I hope every expert may help correct them.
论文关键词： 知识经济；财务会计；会计改革；
Key words（英文摘要）：www.328tibet.cn intellectual economy；financial accounting；accounting reform；
Abstract（英文摘要）：www.328tibet.cn Financial accounting is an accountable accounting,so its methods and objectives are interrelated with its existent circumstances and vary with the variation of the surroundings. With the arrival of era of intellectual economy, the current economic feature that based on materials changes. Instead, economy based on knowledge arises. As a result, knowledge becomes key elements in production, economic sources and capital. This variation has a profound influence on the property-right theory of the traditional enterprises, which in turn,boost reform of the property-right theory and system in those enterprises . All these factors contribute to the great change of the existence environment of the traditional enterprises’ accounting as well as the innovation of accounting theories and methods.Tne first part of this article deals with accounting’ s objectives, hypothesis, principles, elements, equality and statements, and reaches two conclusions. In the first place, the basic objective of accounting is providing the demand party with accounting information of a specific accounting subject. Moreover, variation of social circumstances is the basic reason that results in the change of concrete objectives of accounting. In the second place , accounting is based on the specific property-right relationship , consequently, the foundational objective of accounting s appearance, development and alteration lies in embodying structure of property-right, reflecting property-right relationship and maintaining property-right willingness.The second part discusses Intellectual economy’ s influence on the basic surroundings of accounting, property-right theory of enterprises and the accounting theories. The following conclusions are dwawn from it. To begin with, arrival of the intellectual economy brings a great change to the basic surroundings on which accounting relies. The next, in the era of intellectual economy, knowledge becomes capital, therefore, the property-right system that centers around financial capital tranorms gradually to that of which centers around knowledge capital.On die basis of analytical conclusions from the two parts above, the third one mainly researches contents and methods of financial accounting’ s reform, and put forward the basic view, i. e. " the coowners equity theory". Depending on this starting point, the author also suggests that intellectual assets and knowledge capital should enter accounting elements and equality. Furthermore, the author also studies the calculation ways in this section. Finally, the author brings forward that financial statement system combined with the general accounting-statement system and the exclusive accounting-statement system should be established. Sometimes the immediate statement united with the diversified statement should be adopted.Intellectual economy’ s impact on financial accounting are diversified. This article studies the influence only from a specific angle. Owing to the limitation of my knowledge, the point and exposition are inevitably improper to some extent. So I hope every expert may help correct them.
论文关键词： 知识经济；财务会计；会计改革；
Key words（英文摘要）：www.328tibet.cn intellectual economy；financial accounting；accounting reform；