財(cái)務(wù)會(huì)計(jì)發(fā)展面臨的挑戰(zhàn)與出路

1、摘 要作為會(huì)計(jì)的一個(gè)重要分支系統(tǒng)的財(cái)務(wù)會(huì)計(jì)，是在傳統(tǒng)會(huì)計(jì)基礎(chǔ)上形成的、受公認(rèn)會(huì)計(jì)準(zhǔn)則規(guī)范的、以提供企業(yè)外部利害關(guān)系人所需的通用財(cái)務(wù)報(bào)告為主要目標(biāo)的會(huì)計(jì)系統(tǒng)。20 世紀(jì)的財(cái)務(wù)會(huì)計(jì)，在信息系統(tǒng)的建設(shè)、計(jì)量技術(shù)、財(cái)務(wù)報(bào)告體系等方面取得了較大的成就，同時(shí)財(cái)務(wù)會(huì)計(jì)也隨著我國(guó)經(jīng)濟(jì)飛速發(fā)展和資本市場(chǎng)的健全而進(jìn)一步完善。我國(guó)進(jìn)入了信息化的時(shí)代和金融時(shí)代以后，因?yàn)榇蚱屏藗鹘y(tǒng)會(huì)計(jì)模式，使財(cái)務(wù)會(huì)計(jì)的環(huán)境發(fā)生了巨大的變化，并對(duì)其發(fā)展帶來了諸多挑戰(zhàn)。各權(quán)威會(huì)計(jì)

2、組織為了解決面臨的挑戰(zhàn)花費(fèi)了大量的人力和物力，但由于本身還是存在復(fù)雜性的，還沒有得到很好的解決。本篇文章就是針對(duì)財(cái)務(wù)會(huì)計(jì)發(fā)展所遇到的挑戰(zhàn)進(jìn)行了全面分析，并在發(fā)展出路上給出一定的意見和建議。關(guān)鍵詞： 關(guān)鍵詞：財(cái)務(wù)會(huì)計(jì)；挑戰(zhàn)；信息化；傳統(tǒng)會(huì)計(jì)目 錄一、財(cái)務(wù)會(huì)計(jì)及其相關(guān)理論 一、財(cái)務(wù)會(huì)計(jì)及其相關(guān)理論........................................................................

3、..........1（一）財(cái)務(wù)會(huì)計(jì)的定義........................................................................................1（二）財(cái)務(wù)會(huì)計(jì)的構(gòu)成因素................................................................................2（三）財(cái)務(wù)會(huì)計(jì)的職能.......

4、.................................................................................2（四）財(cái)務(wù)會(huì)計(jì)產(chǎn)生的歷史沿革........................................................................31.商業(yè)經(jīng)濟(jì)時(shí)期的會(huì)計(jì)……………………………………………………...32.工業(yè)經(jīng)濟(jì)時(shí)代的會(huì)計(jì)……………

5、………………………………………...43.信息技術(shù)時(shí)代的會(huì)計(jì)……………………………………………………...4二、財(cái)務(wù)會(huì)計(jì)發(fā)展現(xiàn)狀及存在的問題 二、財(cái)務(wù)會(huì)計(jì)發(fā)展現(xiàn)狀及存在的問題...............................................................5（一）財(cái)務(wù)會(huì)計(jì)發(fā)展的現(xiàn)狀.........................................................

6、.......................5（二）財(cái)務(wù)會(huì)計(jì)面臨的挑戰(zhàn)................................................................................61.會(huì)計(jì)的管理體制不夠完善..........................................................................62.財(cái)務(wù)會(huì)計(jì)發(fā)展中的執(zhí)法力度不

7、夠..............................................................63.生產(chǎn)經(jīng)營(yíng)活動(dòng)方面存在的問題..................................................................64.財(cái)務(wù)會(huì)計(jì)從業(yè)人員素質(zhì)比較低...........................................................