摘要
伴随古典企业向现代企业、古典市场体制向现代市场体制转变,企业会计发生了一系列变化:会计的职能从服务于企业内部到既服务于企业内部,也服务于企业外部;会计机构从不存在中间核算层到会计机构层级化;企业的会计活动从不受国家干预到要受到国家严格的规制。作为现代企业会计重要组成部分的现代财务会计,无疑兼具服务于企业内部经营管理和服务于企业外部相关利益者的双重职能。将现代财务会计的职能仅视为服务于企业外部相关利益者的观点,既缺乏理论依据,也缺乏实践依据。
With the transformation from classical enterprise to modern enterprise,from the classical market system to modern market system,a series of changes have taken place in Enterprise Accounting,such as:accounting functions changed from serving for the internal enterprise to serving for both the internal and external enterprise;accounting institutions changed from without middle accounting layer to with a hierarchy;enterprise accounting activities changed from without state intervention to being strictly regulated by the state or industry.As an important part of modern enterprise accounting,modern financial accounting has dual responsibilities for internal management and serving for external stakeholders.The view that modern financial accounting only serves the external stakeholders of enterprises lacks both theoretical basis and practical basis.
作者
许崴
Xu Wei(Guangdong University of Finance,Guangdong 510520)
出处
《黑龙江八一农垦大学学报》
2019年第3期115-119,共5页
journal of heilongjiang bayi agricultural university
基金
广东省教学改革综合项目及创强工程资助
关键词
现代企业会计
特点
职能
modern enterprise accounting
characteristics
functions
