摘要
20世纪90年代以来,会计工作的经济环境发生了巨大变化,进而使会计呈现新的发展趋势,具体为:在会计核算上,呈现集中化、国际化、规范化、信息化的趋势;在会计管理上,呈现重视系统管理、战略管理、无形资产管理和内部管理的趋势;而对于会计学科,则呈现综合化和具体化两个极化方向。
From 1990s, the economics environment of accounting has changed so much. The accounting shows new development tendency . On accounting calculation, it becomes concentration, internationalize, etc. ; On accounting management, it takes more things important; On accounting theory it becomes generalized and specialized.
出处
《黑龙江对外经贸》
2008年第9期150-151,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
会计发展趋势
会计核算
会计管理
会计学科
accounting development tendency
accounting calculation
accounting management
accounting theory
