面临的挑战与出路的财务会计的发展摘要全球经济一体化的形成，经济得到了飞速的发展，从20世纪以来，网络技术的发展，信息化的浪潮进入了社会生活的每一个层面，也波及到了财务会计的发展。因为打破了传统会计模式，这样就给财务会计带来了挑战和机遇。本篇文章通过对我国财务会计发展现状的分析，总结出财务会计所面临经济环境方面、企业组织结构方面、企业管理对象方面、生产经营活动方面、信息处理和传递方面的挑战，对财务会计在这几个方面的出路提出了建议。关键词：企业管理；财务会计；挑战；信息化；计量；传统会计；AbstractWiththeformationofglobaleconomicintegration,China'seconomicdevelopmenthasbeenrapid,especiallysincethe20thcenturythecontinuousdevelopmentofnetworktechnology,thewaveofinformationtechnologyintoeveryaspectofsociallife,asitspreadtothefinancialaccountingDevelopment.Becauseitbreaksthetraditionalaccountingmodel,tothefinancialandaccountingchallengesandopportunities.ThisarticleonDevelopmentofChina'sfinancialandaccountinganalysis,summarizedaccountantsfacingeconomicenvironment,productionandbusinessactivities,corporateorganizationalstructure,businessmanagementsubjects,informationprocessinganddeliverychallenges,andtofinancialaccountinginthisSeveralaspectsofthewayputforwardcomprehensiveproposals.Keywords:financialaccounting;information;businessmanagement;Challenge目录摘要..................................................................................................................................................1Abstract.............................................................................................................................................2一、引言..........................................................................................................................................3二、我国财务会计发展现状...........................................................................................................4（一）财务会计的定义.........................................................................................................4（二）财务会计的构成因素.................................................................................................4（三）财务会计发展现状.....................................................................................................5三、财务会计所面临的挑战...........................................................................................................7（一）经济环境方面..............................................................................................................7（二）生产经营活动方面.......................................................................................................8（三）企业组织结构方面.......................................................................................................8（四）企业管理对象方面.......................................................................................................9（五）信息处理和传递方面...................................................................................................9四、财务会计发展的出路及其对策...............................................................................................9（一）财务会计发展的出路...................................................................................................9（二）财务会计发展对策.......................................................................................
