摘要
可持续发展是社会、经济发展的必然走向 ,它对会计模式的影响是决定会计发展的巨大动力之一。本文在介绍可持续发展内涵和特征的基础上 ,分析了可持续发展向会计提出的三大挑战 ,进而分析了可持续发展的战略思想对会计模式产生的影响 ,以及顺应这种要求的会计模式的变迁。
Sustainable development is the essential direction of the economic and social development.Its influence to accounting mode is the basic motivity to the development of accounting.Based on the introduction to the connotation and feature of the sustainable development, this article analyzes three challenge accounting faces under this environment. Then the author construes the influence of the strategic mentality to accounting mode and the mode's flux.
出处
《华东经济管理》
2002年第3期97-99,共3页
East China Economic Management
