| 现代财务会计理论构架初探 |
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| 引用本文： | 秦旭. 现代财务会计理论构架初探[J]. 财会通讯, 2005, 0(4) |
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| 作者姓名： | 秦旭 |
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| 作者单位： | 重庆工商大学会计学院 重庆400067 |
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| 摘 要： | 现代经济正经历着由物质经济向知识经济转变;工业文明向生态文明转变和可持续发展转变。为适应现代经济对会计环境的影响,传统财务会计的目标、假设、对象及要素、信息质量特征及核算原则、确认及计量方法等理论需从经济、生态、社会等维度拓展与创新,科学构建现代财务会计理论体系。
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| 关 键 词： | 现代经济 财务会计 会计理论体系 |
A Discussion on Theoretical Framework of Modern Financial Accounting |
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| Qin Xu. A Discussion on Theoretical Framework of Modern Financial Accounting[J]. Communication of Finance and Accounting, 2005, 0(4) |
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| Authors: | Qin Xu |
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| Abstract: | There are three changes of modern economy: substance economy is turning to knowledge economy and sustainable development. The paper discusses the innovations of modern financial accounting theory that includes accounting object, accounting assumption, qualitative characteristics of accounting profession, accounting element and its affirmation, measurement, entry and report. |
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| Keywords: | Modern economy Financial accounting The system of accounting theory |
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