How to write a paper on financial accounting development

First, the analysis of the current situation of enterprise financial accounting

For China's enterprise financial accounting report, especially with the development of China's accounting system, it has basically conformed to the development model of China's market economy and promoted the rapid development of China's enterprises. However, due to the increasing demand of information users, the traditional enterprise financial accounting reporting model gradually shows some shortcomings.

(1) scores. After years of development, the enterprise financial accounting reporting system has made great achievements. The following briefly introduces several important contents: First, the system construction has been completed. With the continuous improvement of enterprise financial accounting reporting system, it has reached a higher level and the reporting style is gradually standardized, which is of great significance to the development of financial accounting. For general enterprise financial accounting reports, it mainly includes accounting statements and notes to accounting statements. With the institutionalization of enterprise financial accounting reports, enterprises gradually make financial reports more open and standardized in the process of production and operation. The other is that the content of financial report pays more attention to the actual development of enterprises, and no longer pays attention to some formalistic things. For example, when doing financial statistics, enterprises pay more attention to the transaction content in the transaction process and record it accurately. When there are some abnormal phenomena in the transaction content, it pays more attention to solving them effectively through accounting. Finally, the information disclosure of financial statements is more complete. For the financial and accounting reports of enterprises, there are both traditional reports that can meet the needs of the public and some reports that are specially consulted by special people. The new financial and accounting reports are more perfect in this respect.

(2) the existing shortcomings. 1) is difficult to meet the needs of different information users. With the development of the market economy system, the dominant position of the market economy has been gradually consolidated, and some changes have taken place in the organizational form of enterprises and their development status in society. In this environment, the financial information provided by enterprise accountants not only needs to meet the use of their own managers. At the same time, it is necessary to provide information services to some investors and creditors. In this case, people put forward many requirements for the financial accounting report of enterprises, which are different from those under the traditional industrial economic situation. It requires the financial accounting of enterprises to regularly transmit financial accounting information and some non-financial accounting information to users for reference, which is difficult to achieve for the current financial accounting reporting system. 2) The timeliness of the report is difficult to guarantee. For information, its greatest value is timeliness. Therefore, how to improve the timeliness of enterprise financial accounting report information is an effective means to improve the competitiveness of enterprises and can bring huge economic benefits to enterprises. In the current enterprise financial report, the transmission speed of accounting information is much slower than the change of the market, which leads to a lot of information becoming useless and affects the development of enterprises.

Second, the future development trend of financial accounting

With the development of financial accounting, the traditional financial accounting can no longer meet the needs of enterprise development. This paper makes a simple forecast of the future development trend of financial accounting.

(1) fair value theory will become an accounting model facing 2 1 century. At present, the financial accounting of enterprises has gradually combined accrual basis with cash basis. However, due to the limitation of its own financial capital and financial resources in the development process, it is impossible to accurately count soft assets such as human resources in financial statistics. With the development of the times, soft resources such as human resources have gradually become the fundamental factor to measure the development of an enterprise and play a decisive role in its long-term development. Therefore, in the future development of financial accounting, these soft resources will gradually join the financial accounting of enterprises and make accurate statistics. Traditional financial accounting can not effectively locate the future development of enterprises, which leads enterprises to deviate from market value in the development of market economy and affects the development of enterprises. The appearance of fair value accounting information has solved this problem well and has high correlation. Therefore, it can meet the information needs of investors and debtors. With the implementation of the new accounting standards, fair value will become an important direction of financial accounting development in the future.

(2) The classical concept of fuzzy calculation is put forward. Professor Ge, a famous scholar, once explained a large number of estimates in financial accounting, pointing out that in financial accounting, seemingly accurate calculation results are often difficult to effectively cover up a large number of estimates and judgments in financial accounting. Therefore, the accuracy of monetary measurement will often seriously limit the financial development of enterprises and affect the normal development of enterprises. For the users of accounting information, after they get the accounting information, they will interpret it according to their own judgment, so as to find the relatively correct information to use, which is a serious waste of financial accounting information. Therefore, the classical interval representation theory is put forward, which uses fuzzy measurement to measure objects with different attributes, rather than simple monetary measurement, such as human resources and competitive advantage, and it is completely impossible to measure money accurately. Therefore, this fuzzy measurement method can make these resources more clearly displayed to decision makers and improve the accuracy of decision makers.

(3) Network accounting will become the inevitable trend of accounting development. The emergence of the Internet has brought great changes to people's lives and work, especially the major changes in the global economy, which makes the development of enterprises face more and more severe challenges. First of all, e-commerce has become the main transaction mode in the information age, and the survival of enterprises is increasingly dependent on it. In addition, more and more enterprises use electronic information to manage their own operations and information, which can realize the digitalization of enterprise operations and improve the speed of enterprise operations. Then the emergence of new enterprise forms, such as virtual enterprises, has brought new directions and goals for the development of enterprises. With the influence of the Internet on the development of enterprises, it will also bring great changes to the accounting development of enterprises, and an obvious change is the emergence of network accounting. Network accounting is a new accounting model based on network environment. It can confirm all kinds of transactions and funds operated by enterprises through the network, thus measuring the accounting activities of enterprises. For network accounting, it has strong environmental adaptability, and because network accounting depends on the network, with the development of network informationization, the advantages of network accounting will become more and more obvious. However, due to the complexity of economic activities, network accounting cannot completely replace enterprise accounting. Therefore, network accounting needs to position itself well in its development to ensure the accuracy of its development direction.

Third, summary.

The development of enterprises is inseparable from talents. Therefore, in order to ensure the normal development of enterprises, enterprises must strengthen the quality training of financial accounting personnel, improve their professional ethics and help enterprises establish a good reputation. For the economic development of China, a high-quality accounting team plays a very important role in the stable development of China's economy. Therefore, relevant departments need to formulate effective measures to train accounting talents as soon as possible to improve the overall quality of accounting talents in China. In addition, for the future development of financial accounting, it is necessary to formulate effective development strategies in combination with their own actual conditions to ensure the sustained and stable development of enterprises.