【正文】 江西科技學院本科生畢業(yè)論文（設計） I 準考證號： 010613202208 本 科 生 畢 業(yè) 論 文 （ 設 計 ） 淺談現(xiàn)代財務會計理論及發(fā)展趨勢 學 院： 江西科技學院 專 業(yè)： 會計學 班 級： 202210 期 學生姓名： 指導老師： 譚捷 完成日期： 江西科技學院本科生畢業(yè)論文（設計） II 摘 要 21 世紀 ,呈現(xiàn)在我們面前的將是一個集國際化、金融化和知識化于一體的現(xiàn)代市場經(jīng)濟；將呈現(xiàn)出一種以知識經(jīng)濟代替?zhèn)鹘y(tǒng)的農業(yè)經(jīng)濟、工業(yè)經(jīng)濟的嶄新的經(jīng)濟形態(tài)。與傳統(tǒng)經(jīng)濟相適應的財務會計在知識經(jīng)濟時代，其目標、信息質量、核算重心以及無形資產(chǎn)產(chǎn)權理論等都會受到一定的影響，知識經(jīng)濟環(huán)境下財務會計的發(fā)展前景更為可觀。 在目前全球經(jīng)濟一體化發(fā)展的形勢下，經(jīng)濟增長方式發(fā)生了較大的變化，傳統(tǒng)經(jīng)濟增長方式已經(jīng)逐漸被知 識經(jīng)濟所取代，知識經(jīng)濟在發(fā)展質量和發(fā)展規(guī)模上都發(fā)生了非常大的變化。受到經(jīng)濟增長方式轉變的影響，現(xiàn)代財務會計理論也與時俱進，在會計理論和會計細則方面進行了較大的改變，使財務會計理論更適應新經(jīng)濟形勢的發(fā)展，成為新經(jīng)濟增長的重要手段和推動力。為此，我們應根據(jù)現(xiàn)代財務會計理論的具體變化，對其發(fā)展趨勢進行認真分析，保證現(xiàn)代財務會計理論的實用性。 本文旨在通過討論知識經(jīng)濟時代會計理論的新轉變，對知識經(jīng)濟時代財務會計的實際應用發(fā)展前景進行展望。 關鍵詞： 知識經(jīng)濟；財務會計；財經(jīng)；應用；發(fā)展；變革 江西科技學院本科生畢業(yè)論文（設計） 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integration, has greatly changed the mode of economic growth, the traditional economic growth mode has gradually been replaced by knowledge economy, the knowledge economy has changed very much in the development of quality and the development of scale.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 江西科技學院本科生畢業(yè)論文（設計） III 目 錄 第 1 章 引 言 1 第 2 章 現(xiàn)代財務會計理論 2 會計目標 2 會計基本前提 2 關于會計主體 2 關于持續(xù)經(jīng)營 2 關于會計分期 2 關于貨幣計量 3 會計要素 3 對會計權益理論 3 第 3 章 現(xiàn)代財務會計理論的變化 4 新的經(jīng)濟形勢下相關假設的變化 4 財務會計核算方法的現(xiàn)代 化改革 4 對傳統(tǒng)財務會計信息的可靠性與相關性進行改革 4 財務會計報表重心從有形資產(chǎn)向無形資產(chǎn)轉移的改革 5 對財務會計人員進行從“賬房先生”轉向管理者的改革 5 會計管理制度的現(xiàn)代化改革 183