新世纪会计的发展趋势

The Developing of Accounting in New Century

新世纪会计将有重大的发展。进入新的千年，在发展知识经济的条件下，会计仍将具有重要地位。会计的重心在管理，建立管理型会计模式，会计要逐步实现现代化。会计核算向多方面、高质量方向发展；会计管理向全方位、知识管理方向发展；会计学向综合化、细化、边缘化方向发展；会计发展在于创新。

There will be a very important development of Accounting in the new century. In the year 2000, under the developing of Knowledge-based economy, Accounting will still have its important position, and Management is its heart, a kind of management-typed accounting model will be set up, Accounting modernization can gradually be realized. Accounting will tend to multi-scope, high-quality; Accounting management will tend to all directions knowledge management, the developing of Accounting will be toward to multiple, specific and frontier, The development of Accounting is determined by its creation.