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1、 Thedevelopmentofaceoumntingtheoryhascometoacrossroadsandwillfaceammajorchoiceandclangesintecontextofthedevelopmentofmankindareabouttoenteranewtine.Witheconomicglobalizationandtedevelopmentofhigh-teciuknowledge-basedeconomyera训诊differenttothecapitalamdskillsasthemainfactorsofproductionoftheindustria
2、leconomy训issetup训tenmsofkmowledgeinformationgeneratiomdistribationandnsebasedonintelleetualamtintangihieassetsbasedontheresultsoffactorsofproductionasthefirsteconomicmodelThenetworkeconomy,nanotecimologyandothermmjorscientiffcandtechnologicalrevoltionandanewconceptthatfullyreflectstheoutstandingchar
3、acteristicsofaneweraEeonomicdevelopmentasreflectedintheaccomtingsystem,withtieohjectivewillalsobechangesintheeconomicenvironmentandcontinzetoreformldevelopmentandimprovement人14.1TheimpactofenvironmentchangesonacCountingtheory1Changesinthecurrentaccountingenviromment诊akmowledge-basedeconomyoftheleadi
4、ngfactorsaresetp训theigh-techknowledge-basedeconomybasedonmodernscientifieandtechnologicalrevolntionontieeconomyarisingfromaprofoumtimpact训theneweconomy,fhasthefollowingsalientfeatures:(CL)humaneapitalresoureesarethefirstmowledge-basedeconomyC)knowledgeeconomydevelopmenteapitalrich训knowledge,greatiyn
5、creasedthepropertionefseftproducts.(3)knowledge-basedeconomybasedonHigh-techindustriesasthefirstpillaroftheeconomy:(4)toreplacethekmowledgeoftheProduetivsityoflaborproductivitytobecomethenewstandardformeasuringeffieiency.(3)theknowledge-basedeconomyhasgreatiypromotedtiedevelopmentofhumanthonghtamtcu
6、ltueKnowledge-basedeconomyeraoftheaccountingfielmakesahugechange,firstofaillintroducethefollowingchanges训thestatuseftheaccountingenvironment-14.1TheimpactofenvironmentchamgesonacCountingtheory14.LChangesintheaccountingenvironmentlthefocusefenterpriseassetstransfer2,theorganizationalformofbusinesstra
7、msactionfonmsandchanges3,enterprisewealthdistrbutionmodellnschanged丨Dasiness训whichthefinancialmarkettrent14.1TheimpactofenvironmentchamgesonacCountingtheory14.1.2achangeinaccountingenvirommenttheimpaetofaccomtingtheoryltheimpacteftheaccoumtinggoal2,theimpactoftheaccountingobjeet3,theimpactoftheaccou
8、ntingequation小theimpactontheaccomtingassumnptions14.1TheimpactofenvironmenttchangesonacCountingtheory小theimpactontheaccomtingassummptions(Dtheaecoumntingimpactofthemainassumptions:C)theimpactefthegoingconcernassmnption.(Phasesofaccountingassumptions:14.1Theimpactofenvironmentchamgeson_accountingtheo
9、ry15,theimpactofvdistributionapproact6,ontheimpactofthecurrentaccoumntingprineiples(CDthehistoricaleostprincipleC)theemergenceoffinamcialderivativeshnschangedthetraditionalmodelofhistoriealcostG)thefrequentoeemrenceofmergerstothecasetothetramsactionbasedonteprincipleofhistoricalcostdenominated训achal
10、lengeissued,142thedevelopmenttrendofAccoumtingInformationization:NetworkAccounting14.2.1theconceptandcharacteristicsofNetworkaccomting1theconceptefnetworkaccountingAccomtingreferstotiesoe-callednetworkenvironmentontheInternetforvarionstramsactionsandmattersofrecognitionmeasurementanddisclosureoftiea
11、ccomtingactivity,142thedevelopmenttrendofAccoumtingInformationization:NetworkAccounting2,theclaracteristicsfnetworkaccoumting(CDtoprovidemoretimelyaccoumntinginformationC)merecomprehensivedisclostreofaccountinginformation(3)accoumtingoftheaccesstomorespecificinfonmation(4accountinginformationandeffi
12、cieneyofintegrated(S)dealwithaccountingandcomputerdistributedresourcesharing哥14.3thechangingaccountingreportingsystem14.3.1aecountingreportingsystemneedtochangelthelnckofderivativefinancialinstrumentsarsingfromthehenefitsandrisksofdisclosureofinformation2,thelackofhumanresourcesinformationdisclosure3,thelackofinformationthedisclosureoffairvalue4thelackofbusinessbackgroundandforward-lookinginfonmationthedisclosureofinformation5,thelackofinformationoncorporatedisclosureofcomprehensiveincome6,thelackofbusiness-to-theenvironmentalimpactofthedisclosureofinfonmation
