With the development of global economic integration, the traditional economic growth model is gradually replaced by the new economic model. The new economic model has prompted the emergence of a new financial accounting theory, which is the modern financial accounting theory. In China's long-term economic development, the traditional accounting theory has been gradually changed, resulting in some accounting theories that are more in line with the needs of economic development. However, during this period, due to some factors, the development of modern financial accounting theory is relatively limited. This paper analyzes the main contents of the development of modern financial accounting theory and its actual situation, so as to clarify its development trend and conduct in-depth discussion, hoping to improve the quality of modern financial accounting theory.
Keywords: modern financial accounting theory; Development; Problems; study
The emergence of knowledge economy has brought great impact to traditional economy. In order to ensure the stability of economic development, its accounting theory must be further adjusted. Modern accounting theory is a new accounting model put forward under this background. It adjusts accounting theory and accounting rules, making financial accounting theory more in line with the development of new economic form and making it an important part of new economic growth. Of course, because the traditional accounting theory has a certain influence, it will inevitably restrict the construction and development of modern financial accounting theory, so it is necessary to study the possible problems to ensure its practical value.
First, the content of modern financial accounting theory
Modern financial accounting is a relative concept, which is relative to traditional financial accounting. From asset economy to knowledge economy, the mode of economic growth has changed greatly, and the accounting model has also changed under this background. Therefore, people call it modern financial accounting. Modern financial accounting theory is a theoretical system based on practice. This theory mainly includes the following contents:
1. Accounting target
The content of accounting objectives is to clarify the reasons for providing accounting information, as well as to whom accounting information needs to be provided and what information needs to be provided. At present, accounting objectives have become an important guide and starting point for the development of accounting theory. In practice, accounting goal is also the ultimate goal of its accounting operation. Taking certain actions on the basis of this goal can make the whole accounting activity relatively complete.
2. Accounting premise
Accounting premise is mainly embodied in accounting subject, going concern, accounting staging and so on. At present, the premise of accounting is mainly the standardization of its scope and the clarity of accounting elements. Today, with the relative change of economic model, the traditional accounting elements have changed and the accounting scope has been relatively expanded. This makes its role as an accounting premise relatively weakened. Therefore, the current accounting premise is an important content to satisfy its behavior.
3. Accounting elements
Accounting elements generally include financial status and operating results. In addition, accounting elements actually include accounting subject, accounting object and many other contents. In accounting theory, these contents are all important parts of accounting.
Second, the development of modern financial accounting theory
From the traditional capital accounting operation to the current modern financial accounting model, the changes in accounting are mainly reflected in the following aspects:
1. Understanding of the concept of going concern
In the theory of financial accounting, continuous operation is actually a long-term description of the state of the enterprise, but in the traditional theory of financial accounting, the understanding of this continuity is relatively insufficient. Its cognition of operation time is incorrect. However, the establishment of financial accounting theory must be based on the sustainable operation of enterprises. Modern financial accounting theory is put forward based on modern economic form, which is more comprehensive for sustainable management, and its concept of sustainable management is relatively in line with economic development.
2. Changes in the concept of accounting stage
Accounting staging is actually aimed at the use of accounting information in a fixed period of time. Under the influence of knowledge economy, the channels of accounting information are relatively increasing, and there are a lot of accounting information on the internet, but whether this information is true and useful has become a problem that puzzles enterprises. The concept of accounting staging is a change under this background.
3. Changes in the concept of monetary measurement
In the traditional financial accounting theory, the concept of money is based on a certain monetary value. However, at present, the value of money is easy to change with the change of market economy, and the quantification of money as a commodity has also changed. If we only rely on money to measure it, it will easily lead to its disconnection from economic development. In this situation, the concept of monetary measurement is constantly improving.
Third, the development of modern financial accounting theory.
It can be seen from the above that the modern financial accounting theory has developed, and some defects in the development will be compensated with the constant changes of the market economy. But the author believes that in this development process, we must realize the following points.
1. Combining modern science and technology
With the continuous development of information technology, the possibility of its application in enterprise internal management is also increasing. At present, accounting operation has broken the traditional manual and handwritten mode, which involves certain software applications. In this context, the development of modern financial accounting theory will inevitably tend to be scientific and technological. The calculation methods involved must be combined with modern science and technology.
2. Improvement of personnel quality
No matter what development state modern financial accounting theory needs to reach, its ultimate development factor is people. In the continuous application of knowledge, the corresponding personnel find that they are out of touch with the society, and then make some innovations to achieve the purpose of developing modern financial accounting theory. Therefore, in the whole process, it is necessary to update the knowledge of modern accountants, so that they can fully realize the importance of theoretical updating, so as to give full play to their subjective initiative in theoretical updating.
Four. Concluding remarks
Compared with traditional financial accounting theory, modern financial accounting theory has undergone great changes from content to form. However, under the constraint of traditional accounting, this new accounting model still lacks a certain development foundation, such as talents. This requires modern financial accounting to pay more attention to all parts of its development and proceed from its advantages and disadvantages in order to achieve the purpose of development. Of course, in order to ensure that modern financial accounting can fully adapt to the new economic needs, it is necessary to reflect on its content, so as to improve its use value. This paper evaluates its development from three aspects: the innovation of accounting statements, the change of accounting personnel's knowledge structure and the diversification of accounting forms, hoping to help its development.
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