文档介绍：中国地质大学(北京)
现代远程教育
本科毕业论文
题目新经济环境对会计理论
影响的思考
英文题目Reflection ring environment of the
new economy on accounting theory
学生姓名 xxx 批次
专业会计学学号 xxxxx
指导教师 xxxxxx 职称高级
学习中心 xxxxx
2012 年 12 月
中文摘要
当前的国际经济形势风云变幻,对我国国内经济发展影响也很大,如何面对变化的环境,更好地发挥会计工作职能作用是需要我们不断研究的一个课题。
本文从国际金融危机对会计理论影响到我国现行会计准则,主要探讨会计基本理论、会计本质、会计目标、会计规范、会计控制、会计风险和会计资源整合等理论问题的发展。同时,在当前新经济发展环境下,对我国会计准则的现状作出了研究和分析,并给出了相关改进措施。
无论是应对金融危机,还是在新经济环境下,探讨会计理论需要我们解放思想,保持清醒的头脑,以科学发展观为指导研究会计理论问题、不断创新,让会计理论充分应用到社会实践中去,从而更好地为我国社会主义经济建设服务。
关键词:经济形势;会计本质;会计目标;会计准则;科学发展观
ABSTRACT
Changing the current international economic situation, a great impact on China's domestic economic development, how to deal with a changing environment, better accounting function is needed, we are continually examining an issue.
This article from the international financial crisis influence on accounting theory to China's current accounting standards, the main objective of exploring the nature of the basic theory of accounting, accounting, accounting, accounting standards, accounting controls and accounting risk and the development of accounting theory issues of resource integration. At the same time, in the context of current economic development, research and analysis to the present situation of Chinese accounting standards and related improvement measures are given.
Whether in response to the financial crisis, is also in the new economic environment, discussion on the accounting theory requires us to emancipate, maintain a sober mind, guided by the scientific concept of development research on accounting theory, innovation, accounting theory fully applied in practice, so as to better serve China's socialist economic construction.
Key words:Economic situation; Essence of accounting; Accounting goal; Accounting standards; The scientific concept of development
目录
引言 1
1 危机转化成机遇 2
2 机遇推进会计理论研究 2
2
3
3
4
4
3 会计理论研究的思想保障 6
、实事求是 6
7