【正文】
括資產(chǎn)、負(fù)債、收入、利潤(rùn) 、所有者權(quán)益、費(fèi)用成本等會(huì)計(jì)核算和披露的內(nèi)容。提供有關(guān)生產(chǎn)經(jīng)營(yíng)活動(dòng)方面的財(cái)務(wù)會(huì)計(jì)數(shù)據(jù)和相關(guān)信息,以供決策者進(jìn)行經(jīng)濟(jì)決策就是財(cái)務(wù)會(huì)計(jì)的目標(biāo)。研究會(huì)計(jì),就應(yīng)明確會(huì)計(jì)研究的目標(biāo)。公共產(chǎn)品的財(cái)務(wù)會(huì)計(jì)信息應(yīng)當(dāng)科學(xué)、規(guī)范,如確定其應(yīng)具備的質(zhì)量特征和計(jì)量方式以及對(duì)其進(jìn)行必要修正的彈性規(guī)定等。(二)構(gòu)成財(cái)務(wù)會(huì)計(jì)的因素1.會(huì)計(jì)原則 。通過(guò)對(duì)企業(yè)已經(jīng)完成的資金運(yùn)動(dòng)全面系統(tǒng)的核算與監(jiān)督叫做財(cái)務(wù)會(huì)計(jì)。本篇文章就是針對(duì)財(cái)務(wù)會(huì)計(jì)發(fā)展所遇到的挑戰(zhàn)進(jìn)行了全面分析,并在發(fā)展出路上給一定的意見(jiàn)和建議。這些挑戰(zhàn),各權(quán)威會(huì)計(jì)組織發(fā)了大量的人力和物力,也做了很多的努力。 Challenge目錄一、 引言作為會(huì)計(jì)的一個(gè)重要分支系統(tǒng)的財(cái)務(wù)會(huì)計(jì),在傳統(tǒng)會(huì)計(jì)基礎(chǔ)上形成的、受公認(rèn)會(huì)計(jì)準(zhǔn)則規(guī)范的、以提供企業(yè)外部利害關(guān)系人所需的通用財(cái)務(wù)報(bào)告為主要目標(biāo)的會(huì)計(jì)系統(tǒng)。 information。s economic development has been rapid, especially since the 20th century the continuous development of network technology, the wave of information technology into every aspect of social life, as it spread to the financial accounting Development. Because it breaks the traditional accounting model, to the financial and accounting challenges and opportunities. This article on Development of China39。本篇文章通過(guò)對(duì)我國(guó)財(cái)務(wù)會(huì)計(jì)發(fā)展現(xiàn)狀的分析,總結(jié)出財(cái)務(wù)會(huì)計(jì)所面臨經(jīng)濟(jì)環(huán)境方面、企業(yè)組織結(jié)構(gòu)方面、企業(yè)管理對(duì)象方面、生產(chǎn)經(jīng)營(yíng)活動(dòng)方面、信息處理和傳遞方面的挑戰(zhàn),對(duì)財(cái)務(wù)會(huì)計(jì)在這幾個(gè)方面的出路提出了建議。面臨的挑戰(zhàn)與出路的財(cái)務(wù)會(huì)計(jì)的發(fā)展摘要全球經(jīng)濟(jì)一體化的形成,經(jīng)濟(jì)得到了飛速的發(fā)展,從20世紀(jì)以來(lái),網(wǎng)絡(luò)技術(shù)的發(fā)展,信息化的浪潮進(jìn)入了社會(huì)生活的每一個(gè)層面,也波及到了財(cái)務(wù)會(huì)計(jì)的發(fā)展。因?yàn)榇蚱屏藗鹘y(tǒng)會(huì)計(jì)模式,這樣就給財(cái)務(wù)會(huì)計(jì)帶來(lái)了挑戰(zhàn)和機(jī)遇。關(guān)鍵詞:企業(yè)管理;財(cái)務(wù)會(huì)計(jì);挑戰(zhàn);信息化;計(jì)量;傳統(tǒng)會(huì)計(jì);AbstractWith the formation of global economic integration, China39。s financial and accounting analysis, summarized accountants facing economic environment, production and business activities, corporate organizational structure, business management subjects, information processing and delivery challenges, and to financial accounting in this Several aspects of the way put forward prehensive proposals.Keywords: financial accounting。 business management。20世紀(jì)的財(cái)務(wù)會(huì)計(jì),在信息系統(tǒng)的建設(shè)、計(jì)量技術(shù)、財(cái)務(wù)報(bào)告體系等方面