【正文】 s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BCAD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the Begging for Skills Festival or Daughters39。從課題的選擇到論文的最終完成，譚老師始終都給予了細(xì)心的指導(dǎo)和不懈的支持。 歷時(shí)半年的課程設(shè)計(jì)終于告一段落了。對(duì)市場(chǎng)經(jīng)濟(jì)下的現(xiàn)代企業(yè)而言，管理的重心在經(jīng)營(yíng)，經(jīng)營(yíng)的重心在決策，而決策的正確與否取決于會(huì)計(jì)信息的質(zhì)量以及對(duì)信息的正確分析運(yùn)用。因此，經(jīng)濟(jì)、財(cái)務(wù)管理人員必須強(qiáng)化風(fēng)險(xiǎn)理財(cái)觀念。作為網(wǎng)絡(luò)會(huì)計(jì)信息系統(tǒng)支持的網(wǎng)絡(luò)環(huán)境包括兩個(gè)方面：一方面，國(guó)際互聯(lián)網(wǎng)使企業(yè)同外部進(jìn)行信息交流與互享；另一方面，它根植于國(guó)際互聯(lián)網(wǎng)以上的企業(yè)內(nèi)部網(wǎng)絡(luò)結(jié)構(gòu)，它 實(shí)現(xiàn)了企業(yè)內(nèi)部各個(gè)部門的信息交流與互享。由此也對(duì)會(huì)計(jì)人員的知識(shí)結(jié)構(gòu)和專業(yè)素質(zhì)提出了具體的要求，使會(huì)計(jì)人員的知識(shí)結(jié) 構(gòu)變得更加多元化。 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） 7 第 4章 現(xiàn)代財(cái)務(wù)會(huì)計(jì)理論的未來發(fā)展趨勢(shì) 會(huì)計(jì)基表假設(shè)得到了持續(xù)的創(chuàng)新 受到了知識(shí)經(jīng)濟(jì)的影響，原有的會(huì)計(jì)基表假設(shè)面臨著嚴(yán)峻的挑戰(zhàn)，為了保證會(huì)計(jì)基表假設(shè)取得積極效果，對(duì)會(huì)計(jì)基表假設(shè)進(jìn)行了不斷的創(chuàng)新。 會(huì)計(jì)管理制度的現(xiàn)代化改革 現(xiàn)代化的財(cái)務(wù)會(huì)計(jì)要求對(duì)會(huì)計(jì)管理制度進(jìn)行現(xiàn)代化改革 ,主要包括以下幾個(gè)方面 : 加強(qiáng)內(nèi)部會(huì)計(jì)控制 ,提高會(huì)計(jì)信息質(zhì)量：會(huì)計(jì)準(zhǔn)則規(guī)定“會(huì)計(jì)核算應(yīng)當(dāng)以實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)為依據(jù) ,如實(shí)反映財(cái)務(wù)狀況和經(jīng)營(yíng)成果” ,要求會(huì)計(jì)信息應(yīng)該是可證實(shí)性和如實(shí)表達(dá)的。 財(cái)務(wù)會(huì)計(jì)報(bào)表關(guān)注重心從有形資產(chǎn)向 無形資產(chǎn)轉(zhuǎn)移的改革 傳統(tǒng)的財(cái)務(wù)報(bào)表模式對(duì)財(cái)務(wù)信息視其能否認(rèn)定為基礎(chǔ) ,因而現(xiàn)行財(cái)務(wù)報(bào)告主要揭示有形資產(chǎn) ,對(duì)知識(shí)資本、知識(shí)產(chǎn)權(quán)、人才資源等無形資產(chǎn)未能做全面的揭示。在知識(shí)經(jīng)濟(jì)時(shí)代，信息的充分及時(shí)供應(yīng)成為決策制勝的關(guān)鍵。 對(duì)會(huì)計(jì)權(quán)益理論 傳統(tǒng)會(huì)計(jì)的平衡公式“資產(chǎn)＝負(fù)債＋業(yè)主（股東）權(quán)益”中，等式 右邊所體現(xiàn)的只是企業(yè)財(cái)務(wù)資本所有者的權(quán)益，而未體現(xiàn)人力資本所有者的權(quán)益。在新經(jīng)濟(jì)時(shí)代，即時(shí)的通訊手段帶來了即時(shí)的操作和調(diào)控，企業(yè)內(nèi)外部會(huì)計(jì)江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） 3 信息需求者可以在互聯(lián)網(wǎng)上動(dòng)態(tài)地得到企業(yè)實(shí)時(shí)的財(cái)務(wù)及非財(cái)務(wù)信息。 會(huì)計(jì)目標(biāo) 會(huì)計(jì)目標(biāo)主要明確為什么要提供會(huì)計(jì)信息，向誰提供會(huì)計(jì)信息，提供哪些會(huì)計(jì)信息等問題，會(huì)計(jì)目標(biāo)是會(huì)計(jì)理論的基礎(chǔ)，現(xiàn)在財(cái)務(wù)會(huì)計(jì)把會(huì)計(jì)信息使用者作為一個(gè)整體，提供一種通用的會(huì)計(jì)報(bào)表。會(huì)計(jì)工作的經(jīng)濟(jì)環(huán)境發(fā)生了巨大變化 ,進(jìn)而使會(huì)計(jì)呈現(xiàn)新的發(fā)展趨勢(shì) ,具體為 :在會(huì)計(jì)核算上 ,呈現(xiàn)集中化、國(guó)際化、規(guī)范化、信息化的趨勢(shì) 。 7 網(wǎng)絡(luò)會(huì)計(jì)將會(huì)成為重要的會(huì)計(jì)發(fā)展方式 5 對(duì)財(cái)務(wù)會(huì)計(jì)人員進(jìn)行從“賬房先生”轉(zhuǎn)向管理者的改革 4 對(duì)傳統(tǒng)財(cái)務(wù)會(huì)計(jì)信息的可靠性與相關(guān)性進(jìn)行改革 2 關(guān)于持續(xù)經(jīng)營(yíng) development。受到經(jīng)濟(jì)增長(zhǎng)方式轉(zhuǎn)變的影響，現(xiàn)代財(cái)務(wù)會(huì)計(jì)理論也與時(shí)俱進(jìn)，在會(huì)計(jì)理論和會(huì)計(jì)細(xì)則方面進(jìn)行了較大的改變，使財(cái)務(wù)會(huì)計(jì)理論更適應(yīng)新經(jīng)濟(jì)形勢(shì)的發(fā)展，成為新經(jīng)濟(jì)增長(zhǎng)的重要手段和推動(dòng)力。為此，我們應(yīng)根據(jù)現(xiàn)代財(cái)務(wù)會(huì)計(jì)理論的具體變化，對(duì)其發(fā)展趨勢(shì)進(jìn)行認(rèn)真分析，保證現(xiàn)代財(cái)務(wù)會(huì)計(jì)理論的實(shí)用性。 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(huì)計(jì)理論 7 會(huì)計(jì)基表假設(shè)得到了持續(xù)的創(chuàng)新 7 會(huì)計(jì)人員知識(shí)結(jié)構(gòu)的多元化成為了新的發(fā)展方向 在會(huì)計(jì)管理上 ,呈現(xiàn)重視系統(tǒng)管理、戰(zhàn)略管理、無形資產(chǎn)管理和內(nèi)部管理的趨勢(shì) 。在新經(jīng)濟(jì)時(shí)代，會(huì)計(jì)信息需求者與作為會(huì)計(jì)信息提供者的企業(yè)之間可以利用互聯(lián)網(wǎng)及時(shí)雙向交流；企業(yè)在了解會(huì)計(jì)信息需求者的決策模型后，可以針對(duì)其需要，向其提供專門的財(cái)務(wù)報(bào)告 。在這種情況下，會(huì)計(jì)分期已無存在的必要。在新經(jīng)濟(jì)時(shí)代，知識(shí)、信息與創(chuàng)新能力對(duì)企業(yè)起著最重要的作用，企業(yè)應(yīng)是“一個(gè)人力資本與非人力資本的特別合約”。有人提出，將企業(yè)各種原始數(shù)據(jù)直接在網(wǎng)絡(luò)上提供，由使用者各取所需、即時(shí)利用。在知識(shí)經(jīng)濟(jì)時(shí)代 ,這些無形資產(chǎn)才是企業(yè)未來現(xiàn)金流量和市場(chǎng)價(jià)值的動(dòng)力所在 ,無形資產(chǎn)在總資產(chǎn)中所占比重及所起的作用已越來越重要 ,其市場(chǎng)價(jià)值通常比賬面價(jià)值可能要高出幾倍 ,現(xiàn)行財(cái)務(wù)報(bào)告已不能有效滿足信息使用者基于無形資產(chǎn)的決策需求。對(duì)會(huì)計(jì)信息的真實(shí)性 ,我國(guó)一直依靠會(huì)計(jì)核算及 會(huì)計(jì)信息內(nèi)部的勾稽關(guān)系或邏輯關(guān)系來維系 ,事實(shí)證明 ,這樣很難保證會(huì)計(jì)信息中的粉飾和欺詐行為。通過了解發(fā)現(xiàn)，會(huì)計(jì)分期假設(shè)將會(huì)對(duì)交易期進(jìn)行變化，將交易其變成報(bào)表的報(bào)告期。 會(huì)計(jì)人員知識(shí)結(jié)構(gòu)多元化著會(huì)計(jì)信息化時(shí)代的到來。由于經(jīng)濟(jì)組織內(nèi)網(wǎng)絡(luò)化涉及生產(chǎn)、財(cái)務(wù)、銷售等所有部門，從而使每一筆經(jīng)濟(jì)業(yè)務(wù)的發(fā)生能夠立刻反映為經(jīng)過處理的會(huì)計(jì)信息。樹立正確的風(fēng)險(xiǎn)觀，科學(xué)地預(yù)測(cè)各種不確定性因素所產(chǎn)生的結(jié)果，防患于未然。確保會(huì)計(jì)信息的真實(shí)，是會(huì)計(jì)工作者的天職。感謝老師的悉心指導(dǎo)和嚴(yán)格的要求，在整個(gè)設(shè)計(jì)過程中碰到了不少困難，有很多不明白的地方，老師都提供很多方案予以解決。畢業(yè)設(shè)計(jì)是對(duì)畢業(yè)生所學(xué)專業(yè)知識(shí)的一個(gè)總結(jié)、歸納、深化的過程，其中包括分析和解決問題能力、查閱文獻(xiàn)的能力、統(tǒng)籌編輯的能力、總結(jié)經(jīng)驗(yàn)的能力等。 Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to bee pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine39。s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it rains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sisterinlaw. But she disliked and abused him, and the boy was forced to leave home with only an ol