节约型财务会计的发展理念是成本管理的思想延伸。现行会计规范模式的层次性和稳定性等各方面都不能满足节约型财务会计和可持续发展的要求,因此构建节约型社会中科学合理的会计规范模式,对节约社会资源和促进社会经济的发展有十分重要的现实意义。 Saving the concept of financial accounting is the idea of ​​cost management extension. The current level of accounting norms model and stability and other aspects can not meet the requirements of economical financial accounting and sustainable development, so building a scientific and rational accounting standards model of conservation-oriented society, to save social resources and promote socio-economic development Have very important practical significance.