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随着科学技术的迅速发展,我国的经济也在飞速发展,经济的快速发展导致了企业的规模和发展战略也发生了很大的变化,这就对企业的会计管理提出了更高的要求。可持续发展是当前我国社会经济发展的主旋律,对于企业来说面对新形势,迎接新挑战,构建和实施可持续发展的会计战略,对提高科技进步对社会经济发展的贡献和规避高新技术企业经营中的高风险,以及保障高新技企业的快速健康成长有着重要的作用。本文首先从新型经济形态下会计理念创新谈起,重点论述技术资产的确认范围及改进会计信息列报与披露,本文从三个方面分析了新形势下企业会计发展战略,这对于构建新经济形态下企业的会计发展战略有重要的指导意义。
With the rapid development of science and technology, the economy of our country is also developing rapidly. The rapid economic development has led to great changes in the scale and development strategy of enterprises. This puts forward higher requirements on the accounting management of enterprises. Sustainable development is the main theme of our country’s social and economic development. Facing the new situation, meeting the new challenges, constructing and implementing the accounting strategy of sustainable development, it is necessary to improve the contribution of scientific and technological progress to the social and economic development and to avoid the high-tech enterprises The high risks in operation and the rapid and healthy growth of high-tech enterprises play an important role. This article starts from the innovation of accounting concept in the new economic form, focusing on the confirmation scope of technical assets and improving presentation and disclosure of accounting information. This article analyzes the accounting development strategy under the new situation in three aspects, Accounting under the business development strategy has an important guiding significance.