第1个回答 2006-06-15
The development is 21st century China accountants the science eternal
subject. 21st century China accountants the science development
biggest power is comes from with accountant the environment change,
but in the environment affects in accountant to it biggest is the
economic environment and the technical environment. Looked from the
economic environment that, at the beginning of the frame socialism
market movement mechanism will already be able to form through the
unceasing adjustment has the Chinese characteristic the socialist
market economy movement pattern, thus accountant which formed to the
new century the management science basic theory system has the
significant influence. Looked from the technical environment, because
the high new science and technology in the production practice
widespread utilization, the knowledge economy and the economical
knowledge already formed the irresistible historical trend. Thus,
inevitably can accountant which forms to 20th century the technical
method system have the intense impact. Took practices accountant to
accountant which the activity conducts the comprehensive research the
science, if did not consider accountant the environmental variation
brings the influence, can cause accountant which forms through the
research institute the theory to lack the concrete instruction
function and the application value which practices to accountant. Thus
it can be seen, because the economic environment change causes 21st
century accountants manage in the practice content and the formula
change, inevitably can become impels 21st century China accountants
the science development the driving force. Along with the new century
arrival, the information technology revolution and the commercial
globalization tide impelled the knowledge economy production and the
development, also caused the environment which accountant located to
have the tremendous change. For example: The knowledge economy causes
the world industry economic structure to change the knowledge and the
information economy from the matter economy, the information and
communication technology unprecedented development, the global network
formation, will create the new product industry which many pasts
completely could not imagine, the new product, the new technology, the
new service, the production process, the product and the service more
and more knowledge, the intellectualization, the digitization; The
production scale from the mass production to the individuality, the
scale production, the production form changes the innovation
reproduction from the expanded reproduction; The market and the trade
act more and more electron, the enterprise organizational structure by
the pyramid type vertical management changes network type level
management and so on. Is in the knowledge economy time accountant, in
its accountant the thought, accountant the goal, accountant the
management system, accountant aspect and so on technical method and
accounting policy standard, all must transform from the original
industry economy environment, again the structure conforms to
knowledge economy time request accountant the pattern. In the industry
time, the economic environment which the enterprise faces is a
relative stable state structure, the product production performance
for the mass, the standardization, the market demand change cycle
longer, the individuality characteristic are less, the competition
mainly manifests in the market share height aspect. Adapts with this,
tradition management accounting gathers the vision at in the
enterprise interior management and the movement, pays great attention
to achieves management accounting's goal through the control product
production cost, and takes the fixed price by the product cost the
basic basis. But after enters the information time, because the
information dissemination, processing and the feedback speed greatly
speeds up, the economic environment change and the economic
competition are day by day intense. The science and technology rapid
development, causes the enterprise product and the production
equipment is very quick can be obsolete, holds the market share or the
marginal returns "are snatched" in a little while by the competitor,
the product life cycle greatly reduces; Along with social wealthy
degree gradually enhancing, the market demand will present
第2个回答 2006-06-15
The development is 21st century China accountants the science eternal subject.21st century China accountants the science development biggest power is comes from with accountant the environment change, but in the environment affects in accountant to it biggest is the economic environment and the technical environment.Looked from the economic environment that, at the beginning of the frame socialism market movement mechanism will already be able to form through the unceasing adjustment has the Chinese characteristic the socialist market economy movement pattern, thus accountant which formed to the new century the management science basic theory system has the significant influence.Looked from the technical environment, because the high new science and technology in the production practice widespread utilization, the knowledge economy and the economical knowledge already formed the irresistible historical trend. Thus, inevitably can accountant which forms to 20th century the technical method system have the intense impact. Took practices accountant to accountant which the activity conducts the comprehensive research the science, if did not consider accountant the environmental variation brings the influence, can cause accountant which forms through the research institute the theory to lack the concrete instruction function and the application value which practices to accountant. Thus it can be seen, because the economic environment change causes 21st century accountants manage in the practice content and the formula change, inevitably can become impels 21st century China accountants the science development the driving force.
Along with the new century arrival, the information technology revolution and the commercial globalization tide impelled the knowledge economy production and the development, also caused the environment which accountant located to have the tremendous change. For example: The knowledge economy causes the world industry economic structure to change the knowledge and the information economy from the matter economy, the information and communication technology unprecedented development, the global network formation, will create the new product industry which many pasts completely could not imagine, the new product, the new technology, the new service, the production process, the product and the service more and more knowledge, the intellectualization, the digitization; The production scale from the mass production to the individuality, the scale production, the production form changes the innovation reproduction from the expanded reproduction; The market and the trade act more and more electron, the enterprise organizational structure by the pyramid type vertical management changes network type level management and so on. Is in the knowledge economy time accountant, in its accountant the thought, accountant the goal, accountant the management system, accountant aspect and so on technical method and accounting policy standard, all must transform from the original industry economy environment, again the structure conforms to knowledge economy time request accountant the pattern.没译完呢
第3个回答 2006-06-15
The development is 21st century China accountants the science eternal subject. 21st century China accountants the science development biggest power is comes from with accountant the environment change, but in the environment affects in accountant to it biggest is the economic environment and the technical environment. Looked from the economic environment that, at the beginning of the frame socialism market movement mechanism will already be able to form through the unceasing adjustment has the Chinese characteristic the socialist market economy movement pattern, thus accountant which formed to the new century the management science basic theory system has the significant influence. Looked from the technical environment, because the high new science and technology in the production practice widespread utilization, the knowledge economy and the economical knowledge already formed the irresistible historical trend. Thus, inevitably can accountant which forms to 20th century the technical method system have the intense impact. Took practices accountant to accountant which the activity conducts the comprehensive research the science, if did not consider accountant the environmental variation brings the influence, can cause accountant which forms through the research institute the theory to lack the concrete instruction function and the application value which practices to accountant. Thus it can be seen, because the economic environment change causes 21st century accountants manage in the practice content and the formula change, inevitably can become impels 21st century China accountants the science development the driving force. Along with the new century arrival, the information technology revolution and the commercial globalization tide impelled the knowledge economy production and the development, also caused the environment which accountant located to have the tremendous change. For example: The knowledge economy causes the world industry economic structure to change the knowledge and the information economy from the matter economy, the information and communication technology unprecedented development, the global network formation, will create the new product industry which many pasts completely could not imagine, the new product, the new technology, the new service, the production process, the product and the service more and more knowledge, the intellectualization, the digitization; The production scale from the mass production to the individuality, the scale production, the production form changes the innovation reproduction from the expanded reproduction; The market and the trade act more and more electron, the enterprise organizational structure by the pyramid type vertical management changes network type level management and so on. Is in the knowledge economy time accountant, in its accountant the thought, accountant the goal, accountant the management system, accountant aspect and so on technical method and accounting policy standard, all must transform from the original industry economy environment, again the structure conforms to knowledge economy time request accountant the pattern. In the industry time, the economic environment which the enterprise faces is a relative stable state structure, the product production performance for the mass, the standardization, the market demand change cycle longer, the individuality characteristic are less, the competition mainly manifests in the market share height aspect. Adapts with this, tradition management accounting gathers the vision at in the enterprise interior management and the movement, pays great attention to achieves management accounting's goal through the control product production cost, and takes the fixed price by the product cost the basic basis. But after enters the information time, because the information dissemination, processing and the feedback speed greatly speeds up, the economic environment change and the economic competition are day by day intense. The science and technology rapid development, causes the enterprise product and the production equipment is very quick can be obsolete, holds the market share or the marginal returns "are snatched" in a little while by the competitor, the product life cycle greatly reduces; Along with social wealthy degree gradually enhancing, the market demand will present the small batch, the multi- categories, the instable characteristic. Therefore, the enterprise must renew the idea, closely gazes at the market direction, strengthens studies the market tendency, according to market demand change prompt adjustment enterprise's production management, gains the market competition superiority