和流霜相对:谁能帮我把这段文字翻译成中文

来源:百度文库 编辑:高考问答 时间:2024/05/10 19:50:59
知识经济时代的到来,对会计提出了严峻挑战,从会计信息、会计目标、会计观念、会计管理等各个方面,都表现出与知识经济不相符的倾向;同时与会计目标、会计观念等相适应的资产范围的扩大、资本的确认、计量等一系列问题,又使会计的发展创新拥有了更为广阔的空间。简要阐述了知识经济对传统会计造成的冲击以及会计应从哪些方面进行创新和改革。
21世纪呈现在世界会计界面前的将是一个以崭新姿态飞速向前发展、演进的经济世界,它使刚刚走进新世纪的会计一开始便面临着必须继续对传统会计进行全面改革,以及必须对新会计体系着手进行全面认识与全面规划的挑战。
综观会计的发展历史,可以看出,会计的发展主要是反应性,即会计主要是应一定时期的商业需要而发展的,并与经济的发展密切相关。知识经济的出现,必然对现有的会计产生全面的影响,从会计理论和会计实务两个方面进行分析,其主要表现在对会计目标的冲击。关于对财务会计目标的认识,不论是“决策有用观”,还是“经营责任观”,都是工业经济时代的产物,并未考虑知识经济时代的新情况。会计目标的确定,应以信息使用者的信息需求为目的。另外在知识经济中企业赖以生存、发展和壮大的基础是企业的知识资源。而知识资源是由人力资源和知识组成的。在传统的会计中资产是指被企业控制或拥有的能以货币计量的经济资源。这就对传统的会计计量产生影响,同时要求对以资产为主的一系列概念扩展其内涵。
会计的发展绝非是在对未来的等待、企盼中实现的,而是在对历史的回顾、总结的基础上通过改革创新去实现的。知识经济已经渗透到社会和经济的各个领域,同样也给会计领域带来了巨大的冲击,会计创新已经成为一个崭新的课题。无形资产的确认与计量、企业风险的管理、未来收益的计量等都是需要我们积极研究、探索的新问题。在知识经济条件下,只有进行会计创新,变革传统财务会计体系,才能更好地为投资者、债权人以及各种会计信息用户服务。

Arrival of knowledge-based economy ages, put forward the rigorous challenge to the accountancy, from accountancy's information, accountancy's target, accountancy's idea, accountancy management etc. each aspect, all express the tendency that and knowledge-based economies not agree with;Attend meeting to account the extension, capital of the property scope that target, accountancy's obsession mutually adapt to really recognize, calculate a series of problem of etc. at the same time, and then make the accountancy's development innovation own the vaster space.The synopsis elaborated the knowledge-based economy to the impact that traditional accountancy result in and accountancy should from which aspects carry on the innovation and reform.
21 centuries present the accountancy in world interface front of will is an economic world that flies to develop soon and forward and evolves with the brand-new carriage, it makes walk into just the accountancy of the new century, a beginning faces then and must continue to carry on to the traditional accountancy to reform completely, and must to new accountancy's system begin to carry on the overall understanding with the overall programming of challenge.
Take a comprehensive view of the accountancy's development history, can see, the accountancy's development mainly is to respond sex, namely accountancy mainly is should certain period of business demand but development of, and with economy of development is closely related.The emergence of the knowledge-based economy, an existing accountancies produce the overall influence, from accountancy's theories and accounting practice two carry on the analysis, its main performance at to the impact of accountancy's target.Concerning to the finance accountancy's target of understanding, is" make policy the useful view" in spite of, is still" the management responsibility view", is all an outcome of industry economic ages, did not consider the knowledge-based economy for ages of new circumstance.Accountancy's target really settles, at the request of with the information of the information user for purpose.Moreover in the knowledge-based economy the business enterprise rely for existence, the development and strong foundations are the knowledge resourceses of the business enterprises.But the knowledge resources be constitute by the human resource and knowledge.The property mean in traditional accountancy the quilt business enterprise control or own of can with economic resources that currency calculate.This calculate the creation influence to the traditional accountancy, request to expand its content towards providing for a series of concept that produces for the lord at the same time.
The accountancy's development is the realization far from in to in the future waiting for, looking forward to of, but at to the review of the history, the foundation of the summary up pass to reform the innovation to carry out of.The knowledge-based economy has already seeped through the each realm of the society and economy, the same also gives accountancy the realm brings the huge impact, accountancy the innovation have already become a brand-new of topic.The immaterial assets really recognizes and calculates, the management of the business enterprise risk, the income will calculate new problem that etc.s all need our aggressive research and investigate in the future.Under the condition of knowledge-based economy, only carry on the accountancy innovation, change the traditional finance accountancy's system, then can betterly for investor, creditor and various accountancy the information customer serve.

The knowledge economy time arrival, proposed to accountant the stern challenge, from the accounting information, accountant the goal, accountant the idea, accountant manages and so on each aspect, all displays the tendency which does not tally with the knowledge economy; Meanwhile property scope expansion, capital confirmation, measurement which with accountant the goal, accountant the idea and so on adapts and so on a series of questions, also enable accountant's development innovation to have a broader space. Elaborated briefly which aspects the knowledge economy the impact as well as accountant which creates to traditional accountant should carry on the innovation and the reform from.
The 21st century will present in world accountant in front of the contact surface will be rapid develops, the evolution economical world forward by the brand-new posture, it caused just to enter new century accountant the folding fan to be near from the very beginning must continue to traditional accountant to carry on the comprehensive reform, as well as had the system to take steps the comprehensive understanding to new accountant and the overall planning challenge.
The comprehensive survey accountant's development history, may see, accountant's development mainly is a reactivity, namely accountant mainly is, and with economical development close correlation which should certain time trade need to develop. The knowledge economy appearance, inevitably has the comprehensive influence to existing accountant, the theory and accountant the practice two aspects carries on the analysis from accountant, it mainly displays in to accountant the goal impact. About to financial inventory accounting goal understanding, no matter is “the policy-making useful view”, “the management responsibility view”, all is the industry economy time product, considers by no means the knowledge economy time the new situation. Accountant the goal determination, should take the information user's information need as a goal. Moreover in the knowledge economy the enterprise livelihood, the development and the strength foundation is enterprise's knowledge resources. But the knowledge resources are composed by the human resources and the knowledge. The property is refers in traditional accountant by the enterprise is controlled or has can by the currency measurement economical resources. This measures to traditional accountant to have the influence, simultaneously requests to expand its connotation by the property primarily a series of concepts.
Accountant's development will certainly have be in to in the future waiting, the hope realizes, but will be in to the historical review, in the summary foundation realizes through the reform innovation. The knowledge economy already seeped to social and economical each domain, similarly also gave accountant the domain to bring the huge impact, accountant has innovated already becomes a brand-new topic. The intangible asset confirmation and the measurement, the enterprise risk management, the future income measurement and so on will all be needs us to study, the exploration new question positively. Under knowledge economy condition, only then carries on accountant to innovate, transformation tradition financial inventory accounting the system, can well for the investor, the creditor as well as each kind of accounting information user serves.

这个难度很大呀。。。中文翻译成中文,实在太有难度了。。。。。

汗!