会计环境变迁引起的会计范式思考

全球化、信息化、金融化的经济发展从各个方面影响着企业的经济管理活动,在此背景下,旧的会计范式中,会计理论体系和方法体系都受到巨大挑战,针对企业内部价值活动的会计管理活动无法关注企业外部相关价值活动,不能有效地反映新经济形态下企业价值管理中从供应商到顾客的价值链信息,限制了会计信息的决策作用。新经济形态的出现和会计环境的变化,泛会计概念的提出为会计范式的改革开辟了新视角。

Accounting Environmental Changes Caused by the Paradigm of Thinking

The activities of enterprises are being more complicated while globalization, informatization and finan- cialization emerged. The shareholders, creditors and managers are harder to make a correct policy decision based on the current accounting management, because they could not get the comprehensive information from the tradi- tional financial reports. They need to know more about the value management information. New accounting para- digm is the outcome which adapts to the new economic times whereas the traditional accounting theory and method are set up in the traditional economic environment. The shock to traditional accounting theory will be noticed and a new accounting paradigm will be put forward with several preliminary characteristics, such as the practice of pan - accounting.