The Changes in Accounting Environment Will Lead to the Restructuring of Accounting Theories
QI Bing-zhong
Abstract
QI Bing-zhong
Abstract
Under the WTO framework, there will be various changes in political, legal, economic, and market environments. The changes in accounting environment will lead to the restructuring of accounting objective, accounting model, accounting jurisdiction, accounting criterion, accounting system, accounting content, accounting function and accounting method
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Under the WTO framework, there will be various changes in political, legal, economic, and market environments. The changes in accounting environment will lead to the restructuring of accounting objective, accounting model, accounting jurisdiction, accounting criterion, accounting system, accounting content, accounting function and accounting method
Key concepts: Accounting, Restructuring, Accounting information system, Fund accounting, Mark-to-market accounting, Positive accounting, Accounting identity, Management accounting