知识经济时代企业会计的发展趋势研究

• 영문명: Research on the Development Trends of Enterprise Accounting in the Knowledge Economy Era
• 발행기관: YIXIN 출판사
• 저자명: 周楚杰(Chujie Zhou)
• 간행물 정보: 『Journal of China Studies』제2권 제4호, 73~78쪽, 전체 6쪽
• 주제분류: 사회과학 > 교육학
• 파일형태: PDF
• 발행일자: 2024.04.30

국문 초록

随着全球经济格局的深刻变化，知识经济时代已经到来，并逐渐成为推动全球经济发展的主要力量。在这一重大时代背景下，企业会计作为经济活动的重要记录和管理工具，其发展趋势也正面临着前所未有的挑战与机遇。知识经济时代特有的资源属性、价值创造方式和竞争环境，对企业会计的职能、核算对象以及管理目标等方面提出了新的要求。企业会计不再仅仅是传统意义上的数字记录者和财务报告的编制者，而是转变为企业战略决策的参与者、内部管理的优化者和企业价值的创造者。因此，深入探讨知识经济时代企业会计的发展趋势，不仅对会计职业本身具有重要意义，对于指导企业适应知识经济发展、提升竞争力和可持续发展能力也至关重要。

영문 초록

With the profound changes in the global economic landscape, the knowledge economy era has arrived and gradually become the main driving force for global economic development. In this major era, enterprise accounting, as an important recording and management tool for economic activities, is also facing unprecedented challenges and opportunities in its development trend. The unique resource attributes, value creation methods, and competitive environment of the knowledge economy era have put forward new requirements for the functions, accounting objects, and management objectives of enterprise accounting. Enterprise accounting is no longer just a traditional digital recorder and financial report preparer, but has transformed into a participant in strategic decision-making, an optimizer of internal management, and a creator of enterprise value. Therefore, in-depth exploration of the development trend of enterprise accounting in the knowledge economy era is not only of great significance to the accounting profession itself, but also crucial for guiding enterprises to adapt to the development of the knowledge economy, enhance competitiveness and sustainable development capabilities.

목차

Ⅰ.引言

Ⅱ.知识经济的特征和意义

Ⅲ.知识经济对企业会计的冲击

Ⅳ.知识经济时代企业会计发展趋势

Ⅴ.结语

키워드

知识经济 全球经济 经济活动 企业会计 发展趋势 Knowledge Economy Global Economy Economic Activities Enterprise Accounting Development Trends