【正文】 觀念 4 財(cái)務(wù)會(huì)計(jì)報(bào)表重心從有形資產(chǎn) 向無(wú)形資產(chǎn)轉(zhuǎn)移的改革 與傳統(tǒng)經(jīng)濟(jì)相適應(yīng)的財(cái)務(wù)會(huì)計(jì)在知識(shí)經(jīng)濟(jì)時(shí)代，其目標(biāo)、信息質(zhì)量、核算重心以及無(wú)形資產(chǎn)產(chǎn)權(quán)理論等都會(huì)受到一定的影響，知識(shí)經(jīng)濟(jì)環(huán)境下財(cái)務(wù)會(huì)計(jì)的發(fā)展前景更為可觀。 11 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） 1 第 1 章 引言 在 21 世紀(jì)中呈現(xiàn)在我們面前的將是一個(gè)國(guó)際化、金 融化和知識(shí)化的現(xiàn)代市場(chǎng)經(jīng)濟(jì)，將出現(xiàn)以知識(shí)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)。這種臨時(shí)性的網(wǎng)絡(luò)企業(yè)在新經(jīng)濟(jì)時(shí)代將十分普遍，使企業(yè)持續(xù)經(jīng)營(yíng)的前提對(duì)它們不再適用。由于知識(shí)經(jīng)濟(jì)時(shí)代會(huì)計(jì)的多變性，使得人們對(duì)一個(gè)主體是否能持續(xù)經(jīng)營(yíng)的辨別上難以分清，再加上跨行業(yè)的強(qiáng)強(qiáng)聯(lián)合，隨著市場(chǎng)要求不斷變換聯(lián)合對(duì)象和范圍等等，使企業(yè)持續(xù)經(jīng)營(yíng)的假設(shè)變得有名無(wú)實(shí)?？梢?jiàn) ,在現(xiàn)代化的企業(yè)中 ,財(cái)務(wù)會(huì)計(jì)人員不再是單純的“賬房先生”的角色 ,而越來(lái)越偏重的是管理層面的參與和協(xié)助。 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 由于會(huì)計(jì)基表假設(shè)朝著持續(xù)創(chuàng)新的方向發(fā)展，會(huì)計(jì)人員的素質(zhì)也必須得到持續(xù)提高，以此來(lái)滿足會(huì)計(jì)理論知識(shí)的發(fā)展需要。只有樹(shù)立“以人為本”的思想，將各項(xiàng)活動(dòng)“人格化”，建立責(zé)權(quán)利相結(jié)合的企業(yè) 運(yùn)行機(jī)制，強(qiáng)化對(duì)人的激勵(lì)和約束，才能充分調(diào)動(dòng)人的積極性、主動(dòng)性和創(chuàng)造性，從而實(shí)現(xiàn)財(cái)務(wù)管理目標(biāo)。 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） 10 參考文獻(xiàn) [1] 吳濤．會(huì)計(jì)專業(yè)實(shí)踐教學(xué)體系之構(gòu)建［ J］．會(huì)計(jì)之友， 2021（ 21）． [2] 肖昆，譚旭紅．應(yīng)用型會(huì)計(jì)人才實(shí)踐教學(xué)體系的構(gòu)建［ J］．繼續(xù)教育研究， 2021（ 1）． [3] 謝琨．會(huì)計(jì)實(shí)踐教學(xué)的思考［ J］．會(huì)計(jì)之友， 2021（ 7）． [4] 立體化全方位多角度重實(shí)效構(gòu)建實(shí)踐教學(xué)體系培養(yǎng)高素質(zhì)會(huì)計(jì)人才目的［ J］．西南財(cái)大學(xué)報(bào)， 2021（ 9）． [5] 袁葵芳．會(huì)計(jì)學(xué)專業(yè)層次性實(shí)踐教學(xué)體系的探索［ J］．實(shí)驗(yàn)室研究與探索， 2021（ 4）． 江西科技學(xué)院本科生畢業(yè)論文（設(shè)計(jì)） 11 致 謝 歲月如梭，如歌。s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it39。這期間同組成員也給予了我很多幫助與支持，在這里表示感謝。會(huì)計(jì)資料的合法、真實(shí)、準(zhǔn)確、完整是會(huì)計(jì)工作的基本要求，是《會(huì)計(jì)法》 各項(xiàng)規(guī)定的基本出發(fā)點(diǎn)，也是為本企業(yè)經(jīng)營(yíng)管理、業(yè)務(wù)活動(dòng)和國(guó)家宏觀經(jīng)濟(jì)管理等提供真實(shí)、準(zhǔn)確、完整、可靠的會(huì)計(jì)信息的重要保證。同時(shí)，對(duì)于會(huì)計(jì)信息使用者來(lái)說(shuō)，也可隨時(shí)通過(guò)上網(wǎng)訪問(wèn)企業(yè)的主頁(yè)，獲得企業(yè)最新的財(cái)務(wù)信息。 會(huì)計(jì)基表假設(shè)得以創(chuàng)新知識(shí)經(jīng)濟(jì)對(duì)傳統(tǒng)的會(huì)計(jì)基本假設(shè)提出了嚴(yán)峻挑戰(zhàn)。所以 ,財(cái)務(wù)會(huì)計(jì)的現(xiàn)代化改革要求轉(zhuǎn)移財(cái)務(wù)報(bào)表的關(guān)注重心 ,應(yīng)當(dāng)重視報(bào)告的信息來(lái)源 ,強(qiáng)調(diào)對(duì)預(yù)計(jì)負(fù)債 ,預(yù)收賬款等無(wú)形資產(chǎn)事項(xiàng)的關(guān)注 ,而對(duì)于 固定模式下的正常業(yè)務(wù) ,更多的應(yīng)該轉(zhuǎn)型為有效控制。面對(duì)新經(jīng)濟(jì)時(shí)代，必須建立一種新的會(huì)計(jì)權(quán)益理論。因此在新經(jīng)濟(jì)時(shí)代，可能發(fā)展成提供適用于不同決策模型的專用財(cái)務(wù)報(bào)告。 4 新的經(jīng)濟(jì)形勢(shì)下相關(guān)假設(shè)的變化 3 對(duì)會(huì)計(jì)權(quán)益理論 2 關(guān)于會(huì)計(jì)主體 在目前全球經(jīng)濟(jì)一體化發(fā)展的形勢(shì)下，經(jīng)濟(jì)增長(zhǎng)方式發(fā)生了較大的變化，傳統(tǒng)經(jīng)濟(jì)增長(zhǎng)方式已經(jīng)逐漸被知 識(shí)經(jīng)濟(jì)所取代，知識(shí)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。 2 會(huì)計(jì)目標(biāo) 3 第 3 章 現(xiàn)代財(cái)務(wù)會(huì)計(jì)理論的變化 與傳統(tǒng)經(jīng)濟(jì)相適應(yīng)的財(cái)務(wù)會(huì)計(jì)在知識(shí)經(jīng)濟(jì)時(shí)代，其目標(biāo)、信息質(zhì)量、核算重心以及無(wú)形資產(chǎn)產(chǎn)權(quán)理論等都會(huì)受到一定的影響，知識(shí)經(jīng)濟(jì)環(huán)境下財(cái)務(wù)會(huì)計(jì)的發(fā)展前景更為看好。 關(guān)于會(huì)計(jì)分期 會(huì)計(jì)分期的目的是為了及時(shí)提供會(huì)計(jì)信息，滿足企業(yè)內(nèi)部和外部決策的需要。 關(guān)于會(huì)計(jì)分期該假設(shè)滿足不了信息使用者隨時(shí)利用會(huì)計(jì)信息作出及時(shí)決策的需要。現(xiàn)代化財(cái)務(wù)會(huì)計(jì)要求對(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。從目前來(lái)看，知識(shí)經(jīng)濟(jì)的發(fā)展使得財(cái)務(wù)會(huì)計(jì)理論發(fā)生了變化，并且這種變化是持續(xù)的。在知識(shí)經(jīng)濟(jì)時(shí)代，由于各種因素的影響，導(dǎo)致使用信息的風(fēng)險(xiǎn)加大。轉(zhuǎn)眼間，本科求學(xué)生活即將結(jié)束，站在畢業(yè)的門檻上，回首往昔，奮斗和辛苦成為絲絲的 記憶，甜美與歡笑也都?jí)m埃落定。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 old cow for pany. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulang39。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(guò)程，其中包括分析和解決問(wèn)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。確保會(huì)計(jì)信息的真實(shí)，是會(huì)計(jì)工作者的天職。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(guò)處理的會(huì)計(jì)信息。通過(guò)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。在知識(shí)經(jīng)濟(jì)時(shí)代 ,這些無(wú)形資產(chǎn)才是企業(yè)未來(lái)現(xiàn)金流量和市場(chǎng)價(jià)值的動(dòng)力所在 ,無(wú)形資產(chǎn)在總資產(chǎn)中所占比重及所起的作用已越來(lái)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(wú)形資產(chǎn)的決策需求。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”。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 。 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 1 第