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.......................................................................................