Research on the Influence of Accounting Environmental Change on Financial Accounting Theoretical Innovation

DOI

10.2991/asshm-14.2014.142How to use a DOI?

Keywords

Accounting Environment, Financial Accounting Theory, Change, Influence

Abstract

With the development of modern economy and society, in order to produce a more positive impact on enterprise development and operation process, it is necessary for the financial and accounting work to analyze comprehensively the emergence of new changes in accounting environment, this environmental change has a certain role on financial accounting theory innovation. In the new era of the financial environment, the actual impact of environmental change reflects in accounting, human capital accounting, computer information technology, networking, work and other aspects of diversification. From the perspective of environmental change, this paper analyzes the actual influence generated by theoretical innovation of the accounting work. Only accounting objectives, asset concepts, accounting elements and accounting assumptions achieve changes, can accounting work be able to provide more accurate and comprehensive information for enterprise development to make direction for enterprise management to make measures for the development.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhang Nan
PY  - 2014/12
DA  - 2014/12
TI  - Research on the Influence of Accounting Environmental Change on Financial Accounting Theoretical Innovation
BT  - Proceedings of the 2014 2nd International Conference on Advances in Social Science, Humanities and Management
PB  - Atlantis Press
SP  - 509
EP  - 511
SN  - 2352-5398
UR  - https://doi.org/10.2991/asshm-14.2014.142
DO  - 10.2991/asshm-14.2014.142
ID  - Nan2014/12
ER  -