Development dominates the theme of Chinese accounting science in the 21st century. The greatest drive of 21st century’s Chinese accounting science results from the change of accounting environment, in which economic environment and scientific environment affect it most.
從經濟環境上看，已經初具框架的社會主義市場運行機制將會通過不斷的調整而形成具有中國特色的社會主義市場經濟運行模式，從而對新世紀形成的會計管理科學的基礎理論體系產生重大影響。
Concerning economic environment, the emerging socialism market economy system will adjust to be a market economy system of Chinese features gradually, which leads to great influence upon the basic theory system of accounting management science formed in new century.
從科技環境上看，由於高新科學技術在生產實踐中的廣泛運用，知識的經濟化和經濟的知識化已經形成不可抗拒的歷史潮流。這樣，就必然會對二十世紀所形成的會計技術方法體系產生強烈的沖擊。
Taking scientific environment into consideration, the wildly application of high technology into practice, by any means, make the economization of knowledge and intellectualization of economy an inevitable historical trend, which, therefore, produce intensive effect on accounting technical system set up in the 20th century.
作為對會計實踐活動進行全面研究的會計科學，如果不考慮會計環境變化所帶來的影響，就會使通過研究所形成的會計理論缺乏對會計實踐的具體指導作用和應用價值。由此可見，因經濟環境變化所導致的二十壹世紀會計管理實踐內容與程式上的變動，必然會成為推動二十壹世紀中國會計科學發展的原動力。
Researching comprehensively on accounting practice, accounting science, if regardless of the influence caused by the change of accounting environment, would weaken the instructional function and application value of accounting theory coming from research. Therefore, the change of accounting management practice’s content and formula induced by the change of economic environment, would necessarily become the impulsion that drive the 21st century’s Chinese accounting science development.
隨著新世紀的到來，信息技術革命與商務全球化浪潮推動了知識經濟的產生與發展，也使會計所處的環境發生了重大變化。
Along with new century, the surge of information technology revolution and business globalization urges on the emergence and development of knowledge economy, results in great alteration of accounting environment, as well.
例如：知識經濟導致世界產業經濟結構從物質型經濟轉向知識和信息經濟，信息和通訊技術的空前發展，全球網絡的形成，將創造出許多過去完全想象不到的新產業、新產品、新技術、新服務，生產過程、產品和服務越來越知識化、智能化、數字化；生產規模從大批量生產向個性化、規模化生產，生產形式從擴大再生產轉向創新再生產；市場和貿易行為越來越電子化，企業組織結構由金字塔式垂直管理轉向網絡式水平管理等等。
E.g.: knowledge economy brings the great transformation of world industrial economic structure from materialized economy into knowledge and information economy. The unprecedented development of information and communication technology, together with the birth of worldwide web creates numerous new industry, new products, new technology and new service. The production, products and service are becoming more and more intelligentized and digitization. The production scale changes from volume produce into customization and scale production. The production form changes from scale-expanding reproduction into innovative reproduction. The market and trade behavior becomes more and more electronically operated. The enterprise structure changes from pyramidal vertical management into web horizontal management, etc.
處於知識經濟時代中的會計，在其會計思想、會計目標、會計管理體制、會計技術方法和會計政策規範等方面，都要從原有的工業經濟環境中蛻變出來，重新構造符合知識經濟時代要求的會計模式。
In knowledge economy period, accounting should renew itself out of the former industrial economic environment in idea, goal, management system, technical method and policy standard, and reconstruct a accounting model subject to the requirement of knowledge economy.
在工業時代,企業所面臨的經濟環境是壹個相對穩態結構,產品生產表現為大批量、標準化,市場需求變化周期較長、個性化特征較少,競爭主要體現在市場占有率高低方面。與此相適應,傳統管理會計把目光聚集在企業內部的管理與動作上,註重通過控制產品生產成本來完成管理會計的目標,並以產品成本作為定價的基本依據。
In industry era, the economic environment facing a company is a comparatively stable structure. The production features in volume and the same standard. The cycle of market demand’s change is long. The customization of products is minor. The market’s occupation mainly represents the competition. Adapting to this, traditional management accounting take a close look at the internal management and behavior of a company, pay attention on completing the goal of management accounting by production cost control, and consider the product’s cost as the basis of pricing.
而進入信息時代後,由於信息傳播、處理和反饋的速度大大加快,經濟環境變化和經濟競爭日益激烈。科學技術的飛速發展,使得企業產品和生產設備很快就會過時,所占有的市場份額或邊際利潤頃刻間被競爭對手“搶走”,產品壽命周期大大縮短;隨著社會富裕程度的逐漸提高,市場需求將呈現小批量、多品類、易變化的特點。因此,企業必須更新觀念,密切註視市場導向,加強研究市場動態,根據市場需求的變動及時調整企業的生產經營活動,以獲取市場競爭優勢
Since information era began, the change of economic environment and economic competition become more and more fierce due to the great acceleration of transmission, disposing and feedback of information. The fast development of science technology makes the products and production equipment can outdate easily. The market quota or marginal profit can be “robbed” by rivals immediately. The life cycle of a product is much shorter. As the society becomes richer and richer, the characteristics of market demand can be concluded as small volume, diversification, and variability. Therefore, the enterprise should renew its concept, keeps close watch on the market in order to research on the market trends and adjust the enterprise’s operation and business activities, subjecting to the market demand, in order to gain the competitive advantage.