| 浅谈知识经济时代会计工作的挑战与机遇 |
| |
| 引用本文： | 谢卫桃.浅谈知识经济时代会计工作的挑战与机遇[J].惠州学院学报,2005,25(2):19-22. |
| |
| 作者姓名： | 谢卫桃 |
| |
| 作者单位： | 惠州市德赛集团有限公司,财务部,广东,惠州,516003 |
| |
| 摘 要： | 进入新世纪, 以信息技术和网络技术为代表的知识经济日益成熟给会计工作带来了严重的挑战, 但同时也给改善会计工作带来了很好的机遇: 新技术的发展和完善使发展并实施实时报告系统成为可能, 我们必须对会计加以改进, 如发展实时报告系统、非货币计量, 研究如何对虚拟主体的经济活动进行核算、计量, 研究介于持续经营的会计与清算会计之间的“第三态会
|
| 关 键 词： | 会计工作 知识经济 挑战 机遇 |
| 文章编号： | 1671-5934(2005)02-0019-04 |
| 收稿时间： | 2004-11-19 |
| 修稿时间： | 2004年11月19 |
On Challenges and Opportunities of the Accounting in the Era of Knowledge-based Economy |
| |
| XIE Wei-tao.On Challenges and Opportunities of the Accounting in the Era of Knowledge-based Economy[J].Journal of Huizhou University,2005,25(2):19-22. |
| |
| Authors: | XIE Wei-tao |
| |
| Abstract: | Knowledge-based economy represented by information technology and network technology has brought severe challenges to the work of accounting in the new era. At the same time,good opportunities for improring the accounting also occurred.The development and the perfection of the new technology has made it possible for the implementation of the real-time accounting system.Under this situation,we must modify our accounting system and make it improved,like the setting up of the real time accounting statement system,non-cash calculations,studies regarding the ways of check-up and computations of the econcmic activities involving the virtual entity,studies of "the Third form of Accounting"between the continuous business operation accounting and the clearing accounting as well as the ways of check-up and computations of the economic activities involving the uncontinuous operation entities. |
| |
| Keywords: | Accounting work Knowledge-based econcmy Challenge Opportunity |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《惠州学院学报》浏览原始摘要信息 |
|
点击此处可从《惠州学院学报》下载全文 |
|
