| 会计的未来发展趋势 |
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| 引用本文： | 中国工程院工程管理学部“管理科学的历史沿革、现状与发展趋势”课题组.会计的未来发展趋势[J].中南工业大学学报(社会科学版),2001(3). |
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| 作者姓名： | 中国工程院工程管理学部“管理科学的历史沿革、现状与发展趋势”课题组 |
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| 作者单位： | The History,Present Conditions and Developing Trend of Management Science" Research Group The Engineering Management Department of National Engineering Academy |
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| 基金项目： | 中国工程院工程管理学部课题 |
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| 摘 要： | 会计的发展是与经济环境相适应的 ,可以说 ,整个会计的发展史就是会计不断适应经济环境而逐渐变革和更新的历史。 2 1世纪是发展知识经济的时代 ,是高科技大发展和经济管理水平大幅提高的新时代。这种经济环境势必推动会计发生相应的重大发展 ,会计科学也将呈现一些新的发展趋势 :会计的国际化、网络化将成为一种必然 ,会计学科将向综合化、细分化、边缘化方向发展
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| 关 键 词： | 会计 会计国际化 会计网络化 |
Developing trend of accounting |
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| The History,Present Conditions and Developing Trend of Management Science" Research Group The Engineering Management.Developing trend of accounting[J].Social Science Journal For Central South University of Technology,2001(3). |
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| Authors: | The History Present Conditions and Developing Trend of Management Science" Research Group The Engineering Management |
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| Institution: | The History,Present Conditions and Developing Trend of Management Science" Research Group The Engineering Management Department of National Engineering Academy |
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| Abstract: | The development of accounting is conforming to the economic environment. In other words, the history of accounting development is the history of accounting reforms and innovation to adapt to the economic environment. The 21st century is the era of knowledge economy, hi tech and the high level of economic management, in which the economic environment will inevitably promote the development of accounting correspondingly and some new trends will emerge in the accounting science. The internationalization and networking of accounting is inevitable and the discipline of accounting will develop towards synthesization, particularization and marginalization. |
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| Keywords: | accounting internationalization networking |
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