Thedevelopmentofaceoumntingtheoryhascometoacrossroadsandwillfaceammajorchoiceandclangesintecontextofthedevelopmentofmankindareabouttoenteranewtine.Witheconomicglobalizationandtedevelopmentofhigh-teciuknowledge-basedeconomyera训诊differenttothecapitalamdskillsasthemainfactorsofproductionoftheindustrialeconomy训issetup训tenmsofkmowledgeinformationgeneratiomdistribationandnsebasedonintelleetualamtintangihieassetsbasedontheresultsoffactorsofproductionasthefirsteconomicmodelThenetworkeconomy,nanotecimologyandothermmjorscientiffcandtechnologicalrevoltionandanewconceptthatfullyreflectstheoutstandingcharacteristicsofaneweraEeonomicdevelopmentasreflectedintheaccomtingsystem,withtieohjectivewillalsobechangesintheeconomicenvironmentandcontinzetoreformldevelopmentandimprovement人14.1TheimpactofenvironmentchangesonacCountingtheory1Changesinthecurrentaccountingenviromment诊akmowledge-basedeconomyoftheleadingfactorsaresetp训theigh-techknowledge-basedeconomybasedonmodernscientifieandtechnologicalrevolntionontieeconomyarisingfromaprofoumtimpact训theneweconomy,fhasthefollowingsalientfeatures:(CL)humaneapitalresoureesarethefirstmowledge-basedeconomyC)knowledgeeconomydevelopmenteapitalrich训knowledge,greatiyncreasedthepropertionefseftproducts.(3)knowledge-basedeconomybasedonHigh-techindustriesasthefirstpillaroftheeconomy:(4)toreplacethekmowledgeoftheProduetivsityoflaborproductivitytobecomethenewstandardformeasuringeffieiency.(3)theknowledge-basedeconomyhasgreatiypromotedtiedevelopmentofhumanthonghtamtcultueKnowledge-basedeconomyeraoftheaccountingfielmakesahugechange,firstofaillintroducethefollowingchanges训thestatuseftheaccountingenvironment-14.1TheimpactofenvironmentchamgesonacCountingtheory14.LChangesintheaccountingenvironmentlthefocusefenterpriseassetstransfer2,theorganizationalformofbusinesstramsactionfonmsandchanges3,enterprisewealthdistrbutionmodellnschanged丨Dasiness训whichthefinancialmarkettrent14.1TheimpactofenvironmentchamgesonacCountingtheory14.1.2achangeinaccountingenvirommenttheimpaetofaccomtingtheoryltheimpacteftheaccoumtinggoal2,theimpactoftheaccountingobjeet3,theimpactoftheaccountingequation小theimpactontheaccomtingassumnptions14.1TheimpactofenvironmenttchangesonacCountingtheory小theimpactontheaccomtingassummptions(Dtheaecoumntingimpactofthemainassumptions:C)theimpactefthegoingconcernassmnption.(Phasesofaccountingassumptions:14.1Theimpactofenvironmentchamgeson_accountingtheory15,theimpactofvdistributionapproact6,ontheimpactofthecurrentaccoumntingprineiples(CDthehistoricaleostprincipleC)theemergenceoffinamcialderivativeshnschangedthetraditionalmodelofhistoriealcostG)thefrequentoeemrenceofmergerstothecasetothetramsactionbasedonteprincipleofhistoricalcostdenominated训achallengeissued,142thedevelopmenttrendofAccoumtingInformationization:NetworkAccounting14.2.1theconceptandcharacteristicsofNetworkaccomting1theconceptefnetworkaccountingAccomtingreferstotiesoe-callednetworkenvironmentontheInternetforvarionstramsactionsandmattersofrecognitionmeasurementanddisclosureoftieaccomtingactivity,142thedevelopmenttrendofAccoumtingInformationization:NetworkAccounting2,theclaracteristicsfnetworkaccoumting(CDtoprovidemoretimelyaccoumntinginformationC)merecomprehensivedisclostreofaccountinginformation(3)accoumtingoftheaccesstomorespecificinfonmation(4accountinginformationandefficieneyofintegrated(S)dealwithaccountingandcomputerdistributedresourcesharing哥14.3thechangingaccountingreportingsystem14.3.1aecountingreportingsystemneedtochangelthelnckofderivativefinancialinstrumentsarsingfromthehenefitsandrisksofdisclosureofinformation2,thelackofhumanresourcesinformationdisclosure3,thelackofinformationthedisclosureoffairvalue4thelackofbusinessbackgroundandforward-lookinginfonmationthedisclosureofinformation5,thelackofinformationoncorporatedisclosureofcomprehensiveincome6,thelackofbusiness-to-theenvironmentalimpactofthedisclosureofinfonmation