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随着全球经济一体化的发展,传统的经济增长方式将逐渐被知识经济所取代,由此产生的财务会计理论也将发生较大的变化。从目前财务会计理论的发展来看,已经开始逐渐适应新经济增长方式,并对自身的财务会计细则和做法进行丰富和完善。由此可见,在以知识经济为代表的新经济发展模式下,现代财务会计理论势必会出现较大的变化,这种变化的发生会以满足经济发展为根本目的。所以,在新形势下,我们有必要对现代财务会计理论的发展趋势进行深入探讨,并结合现代财务会计理论发展实际,提高现代财务会计理论的发展质量。
With the development of global economic integration, the traditional mode of economic growth will gradually be replaced by the knowledge-based economy, and the resulting financial accounting theory will also undergo major changes. From the current development of financial accounting theory, it has begun to gradually adapt to the new economic growth mode, and enrich and improve its own financial accounting rules and practices. Thus, under the new economic development model represented by the knowledge-based economy, the modern financial accounting theory is bound to undergo major changes. The occurrence of such changes will be based on meeting the economic development as its fundamental purpose. Therefore, under the new situation, it is necessary for us to conduct an in-depth discussion on the development trend of the modern financial accounting theory, and to combine the modern financial accounting theory with the actual development to improve the development quality of the modern financial accounting theory.