未来的世界是不可预知的,未来的会计应该充分利用大数据时代的时机,构建数据信息平台,由企业自身基于原则导向做出会计计量和估计,以反映未来;同时,会计应回归人性,平衡好人、自然与社会的关系,人性化的会计会引导人的精神世界走向诚信与仁德,这才是未来会计的应然性。 The future of the world is unpredictable. Future accounting should make full use of the opportunity of the era of big data to build a data and information platform, and make accounting measurement and estimation based on principles by enterprises themselves to reflect the future. At the same time, accounting should return to human nature and balance Good people, the relationship between nature and society, humane accounting will guide people’s spiritual world toward integrity and benevolence, this is the future accounting of the due.