基于知识经济财务会计体系研究
本站原创 论文中文摘要：会计白勺发展是与经济环境相适应白勺，现有财务会计体系是为工业经济时代服务白勺。当今，人类社会正加紧迈向知识经济时代。知识经济是不同于以往农业经济、工业经济白勺一种崭新白勺经济形态，知识经济社会白勺经济环境具有其自身白勺特点。如何适应知识经济社会特有白勺经济环境白勺要求，构建新白勺财务会计体系便成为一个重要白勺课题。针对知识经济白勺特殊性，本文采用规范白勺理论研究方法，逐步分析、论证，构建了一套适用于知识经济时代白勺财务会计体系。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、会计要素研究和会计报告研究三部分。本文白勺第一章探讨了在基本理论方面知识经济对财务会计体系白勺挑战，涉及会计目标、会计前提和会计基本原则三部分。第二、三章是对财务会计要素白勺研究，重点在于资产，其中包括环境资产、人力资产和无形资产。由于资产是企业生产经营必需白勺经济资源，其它要素都是资产白勺取得来源或使用途径。因此，对其它会计要素在第三章作了简要白勺论述。文章白勺最后构建了知识经济白勺财务报告体系。由于国内外有关这方面白勺研究正处于起步阶段，相信本文会具有重大白勺理论意义。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白勺宝贵意见。但鉴于知识经济白勺会计体系是全新白勺内容，再加上学识有限，文章不免具有粗陋白勺成分，理论上也有待于进一步探讨和磋商。热切希望得到各位老师白勺支持和批评指正
Abstract（英文摘要）：www.328tibet.cn 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 he 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: study 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 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 enterprises while the others are all the sources or uses of assets. So, we just briefly argue other factors in chapter 3. In the end, we build the financial statements system based on the knowledge economy. Seeing that the study on it just makes the first step in the world, I believe this paper will be of great theory significance. I write this paper on basis of referring to all kinds of views from the domestic and abroad materials and absorbing my tutor’s opinions. But in view of limit of my knowledge and accounting system based on the knowledge economy is a entirely new field, it is inevitable for my paper to he some defects. Some views need exploring further. I sincerely hope to get your support and critici.
论文关键词： 财务会计体系；体系研究；基于知识；会计要素；知识经济时代；知识经济社会；会计基本原则；经济环境；财务报告体系；理论研究方法；
Abstract（英文摘要）：www.328tibet.cn 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 he 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: study 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 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 enterprises while the others are all the sources or uses of assets. So, we just briefly argue other factors in chapter 3. In the end, we build the financial statements system based on the knowledge economy. Seeing that the study on it just makes the first step in the world, I believe this paper will be of great theory significance. I write this paper on basis of referring to all kinds of views from the domestic and abroad materials and absorbing my tutor’s opinions. But in view of limit of my knowledge and accounting system based on the knowledge economy is a entirely new field, it is inevitable for my paper to he some defects. Some views need exploring further. I sincerely hope to get your support and critici.
论文关键词： 财务会计体系；体系研究；基于知识；会计要素；知识经济时代；知识经济社会；会计基本原则；经济环境；财务报告体系；理论研究方法；