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美国爆发金融危机之后,迅速蔓延至全球范围,对全球经济产生了巨大冲击,深度影响了会计环境。随着会计环境的变化,会计的发展面临一系列挑战。基于会计环境对会计的影响作用,突破挑战将是后金融危机时期会计发展的主要方向。会计理论发展的方向将集中在会计核算和控制的动态化、会计信息可靠性与相关性重要性的一致化;会计实务的发展方向将是国际化、标准化和信息化。
After the United States broke out of the financial crisis, its rapid spread to the global scope has exerted a tremendous impact on the global economy and has profoundly affected the accounting environment. With the changes of accounting environment, the development of accounting faces a series of challenges. Based on the impact of accounting environment on accounting, breaking the challenge will be the main direction of accounting development after the financial crisis. The direction of accounting theory development will focus on the dynamic accounting accounting and control, accounting information reliability and relevance of the importance of consistency; accounting practices will be the direction of internationalization, standardization and information technology.