新经济环境下传统会计面临的挑战分析

摘  要：现今，随着全球环境日益恶化，环境问题日趋严重，人们探寻如何与环境和谐共存和发展已经成为刻不容缓的事情。建立新的经济发展模式成为行之有效的途径，也成为必然趋势，这种情况下，循环经济、低碳经济等新经济应运而生。在新的经济环境下，传统财务环境随之发生了很大变化，传统的会计理论和实务操作不再适应新的经济环境，新的财务环境对理论和实务有了更高的要求，对会计人员的综合素质也有了新的期望。本文通过全面研究传统会计的现状，新经济的产生和发展，深刻剖析新经济环境下传统会计面临的挑战，寻求新经济环境下传统会计的创新和发展。
关键词：传统会计; 新经济环境; 循环经济;

Studing On The Challenges of Traditional Accounting Under The New Economic Environment
Abstract:Nowadays, with the increasingly deterioration of the environment, the problem of environment could become more and more serious. Thus how to explore new ways for harmonious coexistence and development between human and environment has become an urgent task. It is the inevitable trend to establish a new mode of economic development which has also become an effective way. In such a case, new economy such as recycling economy and low-carbon economy has emerged as required. Under the new economic environment, a great change has taken place in the traditional financial environment. The new environment has put forward higher demands for accounting theory and practice, and new expectations for comprehensive qualities of accountants, which made the traditional accounting theory and practice operation no longer adaptive. In this paper, through the comprehensive study of current situation of traditional accounting and the development of new economy, the challenges that traditional accounting faced under this new economy environment was profoundly discussed. The objective of this paper is to seek new ways for the innovation and development of traditional accounting under such new economy environment.
Key words: Traditional Accounting ; New Economic Environment ; Recycling Economy;

目    录          11000字
摘要..................................................................... 1
关键词................................................................... 1
一、绪论.................................................................    2
（一）选题意义    2
（二）国内外研究动态    2
1．国外研究现状...................................................2
2．国内研究现状...................................................3
（三）本文的研究思路和方法    5
二、新经济的含义和特点...................................................    6
（一）新经济的含义................................................... 6
（二）新经济的特点................................................... 6
三、传统会计在新经济环境下面临的挑战 .................................... 7     
（一）传统会计假设面临的问题......................................... 7
1．新经济环境下会计主体假设的缺陷.................................7
2．新经济环境下持续经营假设的缺陷.................................7
3．新经济环境下货币计量假设的缺陷.................................7
（二）传统会计准则面临的问题......................................... 8
（三）传统会计核算面临的问题......................................... 8
（四）传统会计财务报告面临的问题..................................... 8
四、传统会计缺陷的解决对策............................................... 9
（一）传统会计假设的改进............................................. 9
（二）传统会计核算的改进............................................. 9
（三）传统财务报告的改进............................................. 9
（四）会计人员综合素质的改进........................................ 10
五、分析新经济环境下传统会计的发展趋势...................................10          
六、结束语...............................................................11
参考文献................................................................ 11
致谢.................................................................... 12