东北区金融会计制度变迁与创新发展

Changes and Innovation of Financial Accounting System in Northeast China

本文以时间为脉络,对中国金融会计的发展历程进行了系统的梳理和总结。研究表明,中国金融会计的发展历经了雏形建立、起步探索、初步并轨、全面并轨以及国际趋同五个主要的阶段。东北地区金融会计的发展路径与整个中国大体一致,但是东北地区作为中国的老工业基地,本身存在一定的特殊性,随着东北振兴的进一步推进,金融会计在支持和解决产业发展和融资问题上发挥了重要作用。在未来,互联网金融、区块链金融等新兴的金融业态将成为东北地区金融业发展的主要方向,而金融会计也应对自身准则进行不断调整以适应这一发展趋势,进而为地区的经济发展注入新活力。

Taking time as the thread,this article has conducted systematic review and summary of the development course of Chinese financial accounting system.The research indicates that the development of Chinese financial accounting has gone through four main stages,involving initial exploration,preliminary combination,comprehensive integration and international convergence.The development path of financial accounting in Northeast China is in general accordance with that of the whole nation;however,regarded as the old industrial base,Northeast China still keeps its own particularity.With further promotion of the revitalization of Northeast China,financial accounting has played a significant role in supporting and solving the problems in industrial development and capitalization.In the future,emerging financial forms,such as Internet Finance and Blockchain Finance,is going to become the main development orientation of financial industry in Northeast China,and financial accounting is supposed to make constant modification of its own standards to fit for this trend,so as to inject new vitality into the regional economic development.