Study On The Innovation Of Accounting Theory And Accounting System In New Economical Environment

Nowadays society economy entering into the times of economy based on knowledge and the change of accounting environment taking place,it makes traditional accounting theory and accounting system more and more unadaptable,and raises the request of the innovation for accounting theory and accounting system. This paper presents basic connotation and content of accounting innovation,briefly reviews the history of accounting transform,and gets some conclusion for accounting innovation. It analyzes the basic features of 'New Economy' times and the impact and challenge for traditional accounting theory and accounting system. Finally,it roundly studies basic content and way for the innovation of accounting theory and accounting system.,and point out the attendant problems in the procedure of accounting innovation .