摘要
从知识经济这一新经济形态对会计核算带来的挑战出发 ,会计工作为适应知识经济时代的新形势、新特点 ,在会计目标、会计假设、会计确认、会计计量、会计处理程序和方法、财务报告等诸多方面 ,应进一步发展创新。
From the starting point of the challenges of the new social formation of knowledge economy to the accounting calculation,this article probes into the ways of further development and innovation with regards to the accounting target,accounting hypothesis,accounting measurement,accounting treatment procedure and method,financial statements,etc.so as to make it adaptable to the new situation and new feature of the knowledge economy.The key problem in the further development is also discussed and analyzed.
出处
《辽宁财专学报》
2002年第3期23-25,共3页
Liaoning Financial College Journal
