现代经济正经历着由物质经济向知识经济转变;工业文明向生态文明转变和可持续发展转变。为适应现代经济对会计环境的影响,传统财务会计的目标、假设、对象及要素、信息质量特征及核算原则、确认及计量方法等理论需从经济、生态、社会等维度拓展与创新,科学构建现代财务会计理论体系。 The modern economy is experiencing a shift from a material economy to a knowledge-based economy; a transition from an industrial civilization to an ecological civilization and a sustainable development. In order to meet the influence of modern economy on the accounting environment, the traditional financial accounting objectives, assumptions, objects and elements, information quality characteristics and accounting principles, identification and measurement methods need to be expanded and innovated in the economic, ecological and social dimensions, and scientifically constructed Modern Financial Accounting Theory System.