| 试论二元经济形态下的会计模式 |
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| 引用本文： | 王群.试论二元经济形态下的会计模式[J].财会通讯,2005(8). |
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| 作者姓名： | 王群 |
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| 作者单位： | 广东财经职业学院 广东广州510420 |
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| 摘 要： | 本文分析了在知识经济兴起的环境下我国现行会计模式存在的缺陷,并根据知识经济发展的历程以及我国目前工业经济与知识经济并存的现状,提出了一种能适应两种经济形态的兼容性会计模式,最后指出了目前实施该模式尚存在的制约因素。
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| 关 键 词： | 知识经济 二元经济 兼容性会计 |
A Discussion on Compatible Accounting Model in Dual-element Economy System |
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| Wang Qun.A Discussion on Compatible Accounting Model in Dual-element Economy System[J].Communication of Finance and Accounting,2005(8). |
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| Authors: | Wang Qun |
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| Abstract: | This article analyzed the limitation of our current accounting model under the circumstance of quick development of knowledge-economy. According to the development history of knowledge-economy and our current status of coexistence of both industrial-economy and knowledge-economy, a new compatible accounting system model is raised, which can adapt to both economies. The restriction conditions for implementation of this new model are also discussed. |
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| Keywords: | Knowledge-economy Dual element economy Compatible accounting system model |
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