1.新经济环境推动会计对象的变化。传统中的会计核算和监督的对象是对企业

1. The new economic environment promotes changes in accounting objects. The traditional accounting and monitoring objects are the daily activities of enterprises or the capital activities of business activities. However, with the transformation of the economic environment, the current funds in enterprise operations are not only the only resources, such as the arrival of the era of knowledge and information. Intangible assets such as human resources, knowledge and information resources have also become important asset content of the enterprise, because the current accounting object connotation has realized the expansion of development <br><br>2. The transformation of accounting goals in the new economic environment. The accounting goal theory mainly consists of two viewpoints, namely, the concept of fiduciary responsibility and the usefulness of decision-making. The accounting objective under the guidance of the fiduciary responsibility mainly reflects the fiduciary economic responsibility and performance; Business information data to help them make decisions. In the new economic environment, the fundamental purpose of the concept of fiduciary responsibility and the usefulness of decision-making is to realize the comprehensive and systematic development of financial information. Therefore, under the new economic environment, the development of accounting goal theory turned to information collection, classification and management.

1. The new economic environment promotes changes in accounting objects. Traditional accounting and supervision is the object of daily business activities or business activities of enterprises, but with the change of economic environment, the current enterprise management funds are not only the only resources, such as the advent of the knowledge information era, so that human resources, knowledge and information resources and other intangible assets have become an important asset content of the enterprise, because the current accounting object connotation has been expanded.<br><br>2. Change of accounting objectives in the new economic environment. The accounting goal theory is mainly based on two viewpoints, namely, the view of fiduciary responsibility and the useful view of decision-making, the accounting objective under the guidance of entrusted responsibility is mainly to reflect the entrusted economic responsibility and performance, and the decision-making useful view is to provide the accounting subject with various business information data to help its decision-making. In the new economic environment, the fundamental purpose of both the trustee's view of responsibility and the useful view of decision-making is to realize the comprehensive and systematic development of financial information. Therefore, the development of accounting target theory in the new economic environment has shifted to information collection, classification and management.

1. The new economic environment promotes the change of accounting objects. The traditional object of accounting and supervision is the capital activities of daily business activities or business activities. However, with the change of economic environment, the capital is not the only resource in business operation, For example, with the coming of the era of knowledge and information, intangible assets such as human resources, knowledge and information resources have also become important assets of enterprises, because the connotation of accounting objects has been expanded<br>2. The reform of accounting objectives in the new economic environment. The theory of accounting goal mainly consists of two viewpoints, namely, the concept of fiduciary responsibility and the concept of decision usefulness. The accounting goal under the guidance of the concept of fiduciary responsibility mainly reflects the economic responsibility and performance of the fiduciary; and the concept of decision usefulness is to provide all kinds of business information data for the accounting subjects and help them make decisions. In the new economic environment, the fundamental purpose of both the concept of fiduciary responsibility and the concept of decision usefulness is to realize the comprehensive and systematic development of financial information. Therefore, under the new economic environment, the development of accounting goal theory has turned to information collection, classification and management.<br>