知识经济环境下会计报告的创新

Innovation of Accounting Report in Knowledge Economical Environment

随着知识经济的到来,科学技术的进步和社会经济的巨大变化,对会计产生较大影响的新经济环境不断涌现,它们都对会计信息有着新的不同的需求.针对知识经济环境对传统会计提出的新要求,分析了现行会计报告的局限性,探讨了知识经济环境下会计报告在披露范围、方式、结构体系等方面的创新.

With the coming of knowledge economy and the development of science & technology and great change of social economy, new economical environment, which greatly affect accounting and bring forward new requirement for accounting, is came into being. For new requirement of accounting in knowledge economical environment, the limitation of current accounting report is analyzed, and the innovation of accounting report is discussed for the rang of announcement, the way of announcement and structural system.