试论财务会计的困境与现实选择

财务会计的改革近年虽然取得了较大的进展 ,但始终没有摆脱旧的研究机制的束缚。种种迹象表明现有的会计模式日益不能满足体现会计理念 ,实现会计目标的需要。本文从传统会计面临的困境出发 ,通过研究会计的理念和学科机制 ,试图提出一种使现有会计摆脱困境的会计改革和发展模式。

Dilemmas of Financial Accounting and the Realistic Choice

Although the reorganization of financial accounting has made great improvement these years,it still has not got rid of the old bondage of the study mechanism.Evidences show that the existing accounting models can not satisfy the need of accounting concepts embodiment and accounting object realization. This article starts with the dilemma of traditional accounting and tries to put forward an accounting reorganization and development model to help the existing accounting walk out of the dilemma by studying the accounting concepts and its subject system.