刍议会计环境变革与财务会计理论创新

Discussion on Environmental Accounting Reform and Financial Accounting Theory Innovation

会计理论在新的市场经济环境中,受到巨大的挑战与冲击,不但和之前的理论基础相比有改变,而且在新市场环境不断优化发展的过程中,财务会计的管理也愈发朝着整体性与系统性的方向发展。在新经济环境和可持续发展观念的影响下,探寻新会计环境的改革,探究财务会计理论的创新性探究,具有现实性意义。

Accounting is facing challenge and a tremendous impact in the new environment of market economy.This has changed comparing to the theoretical basis.In the process of new market environment optimizing the development,financial and accounting management is also increasingly towards the whole and systematic direction.Under the influence of new economic environment and the concept of sustainable development,it has practical significance to explore the reform of the new account-ing environment and innovative financial accounting theory.