| 知识经济时代财务报告的创新初探 |
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| 引用本文： | 程其金.知识经济时代财务报告的创新初探[J].江西教育学院学报,2003,24(6):80-82. |
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| 作者姓名： | 程其金 |
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| 作者单位： | 南昌高等专科学校,江西,南昌,330009 |
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| 摘 要： | 在知识经济时代，经济的全球化、数字化、网络化、无形化特征使传统会计赖以生存的社会环境和经济环境发生了深刻而巨大的变化。为适应这种变化，传统的会计体系必须作相应的更新与修正。本文充分考虑知识经济的特点，对我国财务报告的内容和形式提出了创新建议。
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| 关 键 词： | 知识经济 财务报告 会计 内容创新 形式创新 |
| 文章编号： | 1005-3638(2003)06-0080-03 |
| 修稿时间： | 2003年8月3日 |
A Preliminary Study on Innovations of Accounting Statement in Time of Knowledge Economy |
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| CHENG Qi-jin.A Preliminary Study on Innovations of Accounting Statement in Time of Knowledge Economy[J].Journal of Jiangxi Institute of Education,2003,24(6):80-82. |
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| Authors: | CHENG Qi-jin |
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| Abstract: | In times of knowledge economy, owing to the globalization, digitalism, net work and invisibility of economy, deep and drastical change has been taking place in both social and economical environment on which the traditional accounting relies for existence. Traditional accounting system should adapt itself to this change and should go through responding renewal and amendment. This article, giving complete full consideration to the characteristics of knowledge economy, puts forward constructive proposals for the reform in the content and form of accounting statement in our country. |
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| Keywords: | knowledge economy accounting statement reform |
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