会计的未来发展趋势

:,,21,,:,:;;:F230:A:100824061(2001)0320218204,,,,,,,,()(1),,,[1](2)[2],,,,(3),,,[3](4),,,,[4](5),,,,,,(),:,,,,;,,,,,,:2001-03-08;:2001-05-08::,(,,410083)7320019()J.CENT.SOUTHUNIV.TECHNOL.(SOCIALSCIENCE)Vol.7No.3Sept.2001©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,;(),,,;,,,,,,,(Internet),Internet,,,[5]()11Internet/Intranet,,,ODBC,,(:SYBASEPB,ORACLEDeveloper/2000),,,Web,N21,[6],(events),,,(3),,,,,,,,(1),1()11[7],,9123:©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.(2)2,()21[8],,,([9])31Internet/Intranet,,,[10],[8],,,,,,,,[11]41,,Internet33,11,,,:1),,2),,3),,,21,,,,,,,,,022()7©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.;,3121,,,,,,,,,,:[1]F.S.B.Hamilton,R.M.Garner.AccountingAUser/Decisionperspective[M].:,1999.[2],.[J].,2000,(7):49253.[3]E.JohnLarsen.ModernAdvancedAccounting[M].:,1999.[4].[M].:,1997.[5],.:[J].,2000,(1):22223.[6].[J]..2000.(4):37239.[7].21[J].2000.(7):14215.[8].[J].,2000,(11):30231.[9].[J].,2000,(12):6210.[10].[J].,2001,(1):15216.[11],.[J].,2001,(1):39240.DevelopingtrendofaccountingTheHistory,PresentConditionsandDevelopingTrendofManagementScienceResearchGroupTheEngineeringManagementDepartmentofNationalEngineeringAcademyAbstract:Thedevelopmentofaccountingisconformingtotheeconomicenvironment.Inotherwords,thehistoryofac2countingdevelopmentisthehistoryofaccountingreformsandinnovationtoadapttotheeconomicenvironment.The21stcenturyistheeraofknowledgeeconomy,hi2techandthehighlevelofeconomicmanagement,inwhichtheeconomicen2vironmentwillinevitablypromotethedevelopmentofaccountingcorrespondinglyandsomenewtrendswillemergeintheaccountingscience.Theinternationalizationandnetworkingofaccountingisinevitableandthedisciplineofaccountingwilldeveloptowardssynthesization,particularizationandmarginalization.Keywords:accounting;internationalization;networking1223:©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.