本科畢業(yè)論文-淺談現(xiàn)代財(cái)務(wù)會計(jì)理論及發(fā)展趨勢(已修改)
2025-06-19 12:57 本頁面
【正文】 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） I 準(zhǔn)考證號： 010613202108 本科生畢業(yè)論文（設(shè)計(jì)） 淺談現(xiàn)代財(cái)務(wù)會計(jì)理論及發(fā)展趨勢 學(xué) 院： 江西科技學(xué)院 專 業(yè)： 會計(jì)學(xué) 班 級： 202110 期 學(xué)生姓名： 指導(dǎo)老師： 譚捷 完成日期： 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） II 摘 要 21 世紀(jì) ,呈現(xiàn)在我們面前的將是一個(gè)集國際化、金融化和知識化于一體的現(xiàn)代市場經(jīng)濟(jì)；將呈現(xiàn)出一種以知識經(jīng)濟(jì)代替?zhèn)鹘y(tǒng)的農(nóng)業(yè)經(jīng)濟(jì)、工業(yè)經(jīng)濟(jì)的嶄新的經(jīng)濟(jì)形態(tài)。與傳統(tǒng)經(jīng)濟(jì)相適應(yīng)的財(cái)務(wù)會計(jì)在知識經(jīng)濟(jì)時(shí)代，其目標(biāo)、信息質(zhì)量、核算重心以及無形資產(chǎn)產(chǎn)權(quán)理論等都會受到一定的影響，知識經(jīng)濟(jì)環(huán)境下財(cái)務(wù)會計(jì)的發(fā)展前景更為可觀。 在目前全球經(jīng)濟(jì)一體化發(fā)展的形勢下，經(jīng)濟(jì)增長方式發(fā)生了較大的變化，傳統(tǒng)經(jīng)濟(jì)增長方式已經(jīng)逐漸被知 識經(jīng)濟(jì)所取代，知識經(jīng)濟(jì)在發(fā)展質(zhì)量和發(fā)展規(guī)模上都發(fā)生了非常大的變化。受到經(jīng)濟(jì)增長方式轉(zhuǎn)變的影響，現(xiàn)代財(cái)務(wù)會計(jì)理論也與時(shí)俱進(jìn)，在會計(jì)理論和會計(jì)細(xì)則方面進(jìn)行了較大的改變，使財(cái)務(wù)會計(jì)理論更適應(yīng)新經(jīng)濟(jì)形勢的發(fā)展，成為新經(jīng)濟(jì)增長的重要手段和推動力。為此，我們應(yīng)根據(jù)現(xiàn)代財(cái)務(wù)會計(jì)理論的具體變化，對其發(fā)展趨勢進(jìn)行認(rèn)真分析，保證現(xiàn)代財(cái)務(wù)會計(jì)理論的實(shí)用性。 本文旨在通過討論知識經(jīng)濟(jì)時(shí)代會計(jì)理論的新轉(zhuǎn)變，對知識經(jīng)濟(jì)時(shí)代財(cái)務(wù)會計(jì)的實(shí)際應(yīng)用發(fā)展前景進(jìn)行展望。 關(guān)鍵詞： 知識經(jīng)濟(jì)；財(cái)務(wù)會計(jì)；財(cái)經(jīng)；應(yīng)用；發(fā)展；變革 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） II Abstract In twentyfirst Century, presented in front of us will be a set of financial internationalization, and knowledgeable in one of the modern market economy。 will appear in a knowledgebased economy instead of the traditional agricultural economy, industrial economy new economy form. Compatible with the traditional economic accounting in the era of knowledge economy, the quality of accounting information, the center of gravity of the target, and intangible assets such as property right theory will be affected to a certain extent, the development prospects of financial accounting under the knowledge economy environment of more substantial. In the current development of the situation of global economic integration, has greatly changed the mode of economic growth, the traditional economic growth mode has gradually been replaced by knowledge economy, the knowledge economy has changed very much in the development of quality and the development of scale. Affected by the transformation of economic growth mode, the modern financial accounting theory is also advancing with the times, make large changes in the accounting theory and accounting rules, financial accounting theory is more adapt to the development of new economic situation, has bee an important means and the driving force of the growth of the new economy. Therefore, we should be based on the specific change of modern financial accounting theory, analyzing the trend of its development, to ensure that the utility of the modern financial accounting theory. This paper aims to discuss the new changes of accounting theory in knowledge economy era, the actual application and development prospect of financial accounting in knowledge economy era is discussed. Key Words:knowledge economy。 financial accounting。 financial。 application。 development。 reform 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） III 目 錄 第 1 章 引 言 1 第 2 章 現(xiàn)代財(cái)務(wù)會計(jì)理論 2 會計(jì)目標(biāo) 2 會計(jì)基本前提 2 關(guān)于會計(jì)主體 2 關(guān)于持續(xù)經(jīng)營 2 關(guān)于會計(jì)分期 2 關(guān)于貨幣計(jì)量 3 會計(jì)要素 3 對會計(jì)權(quán)益理論 3 第 3 章 現(xiàn)代財(cái)務(wù)會計(jì)理論的變化 4 新的經(jīng)濟(jì)形勢下相關(guān)假設(shè)的變化 4 財(cái)務(wù)會計(jì)核算方法的現(xiàn)代化改革 4 對傳統(tǒng)財(cái)務(wù)會計(jì)信息的可靠性與相關(guān)性進(jìn)行改革 4 財(cái)務(wù)會計(jì)報(bào)表重心從有形資產(chǎn) 向無形資產(chǎn)轉(zhuǎn)移的改革 5 對財(cái)務(wù)會計(jì)人員進(jìn)行從“賬房先生”轉(zhuǎn)向管理者的改革 5 會計(jì)管理制度的現(xiàn)代化改革 5 第 4 章
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