对新形势下会计模式的思考

A Ponderation on the Accountant Model in the New Situation

信息时代的到来给现行会计模式带来了新的挑战 ,通过对影响会计发展的社会经济环境变化和会计信息使用者对信息需要的变化的分析 ,提出了建立新的会计反应机制和运作机制 ,经常性地调查研究中国会计信息使用者的信息需要等对策 ,对确保会计的发展与社会经济的发展同步进行有着重要作用。

With the arrival of information age, a new challenge has been brought to the current accountant model. This paper makes an analysis of the changes both in the social economic environment which affects accountant development and in the demand of information users for information, and puts forward countermeasures, such as establishment of a new accountant reacting system and an operational system and frequent investigation and analysis of the demand of Chinese information users for information so that it can be made sure that accountant will develop in step with social economy.