| 科学发展观下的财务会计发展 |
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| 引用本文： | 郑伟.科学发展观下的财务会计发展[J].湖北民族学院学报(自然科学版),2005,23(5):153-157. |
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| 作者姓名： | 郑伟 |
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| 作者单位： | 山东经济学院会计系 山东 |
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| 摘 要： | 以科学发展观为认识基础,考察了财务会计从传统的以经济效率为基点和首要目标,到以广泛的社会福利为基点,并以促进可持续发展为内在目标的演进过程。并分析科学发展概念导致会计环境所发生的深刻变化及其对财务会计发展的深远影响。在从会计理论到实务的多角度探索中,在将科学发展概念融入现代会计体系的前提下,分析和总结财务会计所需进行的适应性变革,进而探讨适应科学发展观要求的财务会计体系的建立和完善。
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| 关 键 词： | 科学发展观 财务会计 会计理论 确认 计量 |
| 文章编号： | 1004-941(2005)05-0153-05 |
| 修稿时间： | 2005年5月25日 |
Development of The Financial Accounting Based on Scientific- development Theory |
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| ZHENG Wei The Accounting.Development of The Financial Accounting Based on Scientific- development Theory[J].Journal of Hubei Institute for Nationalities(Philosophy and Social Sciences),2005,23(5):153-157. |
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| Authors: | ZHENG Wei The Accounting |
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| Institution: | ZHENG Wei The Accounting Department,Shangdong Economic university,Jinan 250014,China |
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| Abstract: | The thesis debates the impacts of scientific - development theory on the financial accounting and focuses on the topic of new characters as well as the adaptable changes in financial accounting with the core of scientific - development, in order to explore the new area and aspects of modern accountings and to conclude the directions of its development. |
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| Keywords: | scientific - development theory financial accounting accounting theory confirm computation |
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