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《On China's future development trend of accounting》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、OnChina’sfuturedevelopmenttrendofaccountingAbstract:ThispaperanalyzestheeraofknowledgeeconomyofChina’saccountingchallengesthatthefuturefocusofChina’saccountingintheaccounts,functions,measurementmodel,confirmedthattheory,reportingsystems,andmanyotheraspectsofdevelopmenttrendsa
2、ndputforwardourstrategy.Keywords::knowledge-basedeconomy;WTO;challenges;thefuture;development;strategy;theconceptofThe21stcenturyistheeradominatedbyknowledge-basedeconomy.Knowledge-basedeconomywillleadtoprofoundsocialandeconomicchanges,whichwouldundoubtedlyhaveatremendousimpa
3、ctontheaccountingsystem.Economicdevelopmentdeterminesthedirectionofaccountingdevelopmentandtrendsintheglobalknowledge-basedeconomyisahighlyintegratedeconomy,accessiontotheWorldTradeOrganizationwillfurtheraccelerateChina’sprocessofinternationalizationofaccountingstandardsandac
4、countingreform.First,thechallengesfacingChina’saccounting13Sincereformandopening,Chinahasalong-termeconomicdevelopmentformeditsownuniqueaccountingmodel,andthesystemhastendedtoimprovetheaccountingsystem.Totheendof2001,publishingthe‘enterpriseaccountingsystem’,‘a(chǎn)ccountingsystem
5、forfinancialenterprises’and16specificaccountingstandards,inthebasicprinciplesofaccounting,theaccountingelementsofthedefinitionofincomerecognition,assetimpairment,relatedpartydisclosures,etc.withtheinternationalpracticestoachievetheintegration.However,astimeinthedevelopment,th
6、eenvironmentischangingthefaceofthenewsituation,China’saccountingtheoryandpracticearefacedwithaseriesofchallenges.Isspecificallymanifestedinthefollowingaspects:(A)institutionaldevelopmentareincompatiblewiththeprocessofreformandopeningupWithChina’saccessiontoWTO,withthecontinui
7、ngopeningup,especiallytheadventoftheInterneteconomy,ourbusinessestherehavebeenmanynewbusinesses,theaccountingfieldtherehavebeenmanynewproblems,butthesystemconstructionislaggingbehindnotonlyaffectstheaccountinginformationcomprehensiveness,alsoaffectedthe13accountingfunctionsof
8、theplay,suchasresearchanddevelopmentcostsandinformationassets,confir
