新知识经济背景下企业内部会计控制制度创新.docVIP

PAGE PAGE 11 学校代码：10484 学号：[120110200249] 河南财经政法大学 HENAN 自学考试（会计专业）本科生论文 新知识经济背景下会计理论创新 专业名称：会计 工作单位: 三门峡职业技术学院 作者姓名：金向阳 联系方式 新知识经济背景下会计理论创新 摘 要 应当保证监事会能独立、有效地行使对董事、经理履行职务的监督，监事会应当以财务监督为核心，为使其能够胜任财务监督等职责，监事应具有法律、财务、会计等方面的专业知识或工作经验。 ???　　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发生了深刻而巨大的变化，对传统的会计理论，会计实务产生了一定的冲击和影响，为了与环境相适应，会计的创新势在必行。 　在知识 HYPERLINK /Economic/ 经济时代，改革传统观念与思维方式，开创 HYPERLINK /Accountant/ 会计理论研究的新局面，尽快建立一套适应知识经济 HYPERLINK /fazhan/ 发展需要的会计理论体系，已成为当前会计理论工作者责无旁贷的任务。本文从知识经济背景下会计理论创新的必要性入手，分析了会计理论创新的原则，阐述了会计理论创新的内容。 ? 　　 关键词：“知识经济,企业会计,控制制度，会计创新” New Knowledge Economy Innovation of Accounting Theory Abstract Board of Supervisors should ensure that the independent and effective exercise of the directors and managers to perform duties of supervision, supervisors should be the core of financial supervision, in order to make competent financial oversight responsibilities, supervisors should have the legal, financial and accounting expertise or Work experience.??? In the knowledge economy, economic globalization, digitization, network, and intangible features of the traditional accounting of the survival of the social environment has undergone profound and dramatic change, the traditional accounting theory, accounting practice had a certain impact and influence , In order to adapt with the environment, accounting innovation is imperative.In the knowledge economy, reform the traditional concepts and ways of thinking, and create a new situation in accounting theory, as soon as possible to establish a knowledge economy need to adapt to the theoretical system of accounting, accounting theory, workers have become the responsibility of the task. This article from the Knowledge Economy Innovation of the necessity of accounting theory, analyzes the theoretical innovation of accounting principles, accounting theory expounded innovative content. Key words: knowledge economy, corporate accounting, control systems, acc