Author(s)

Dawei Chen ¹

Affiliation(s)

¹ Lanzhou University of Technology, Lanzhou, Gansu, China

Corresponding Author

Dawei Chen

ABSTRACT

Based on learning and understanding the meaning and significance of "new quality of productive forces", this paper, starting from the viewpoint of historical materialism, firstly, from the perspective of the connection between productive forces and accounting, briefly reviews the history of the development of accounting from primitive records to ancient accounting, modern bookkeeping, and modern accounting, and points out that social productive forces are always the driving force and constant force for the development of accounting. It is pointed out that socially productive forces have always been the driving force and constant power for the development of accounting. Then, from the five aspects of accounting objectives, accounting assumptions, accounting elements, accounting nature, and financial reporting, we will discuss in depth the new challenges that the new quality of productivity will pose to the innovation of accounting theory and practice. Finally, it makes some thoughts and prospects on deepening accounting reform, improving talent training mode, and perfecting the construction of accounting discipline in China.

KEYWORDS

New Quality Productive Forces, Accounting Theory and Practice, New Challenges

CITE THIS PAPER

Dawei Chen, The Inspiration of New Quality Productive Forces to Accounting Reform and Innovation. Industrial Engineering and Innovation Management (2024) Vol. 7: 74-82. DOI: http://dx.doi.org/10.23977/ieim.2024.070312.

REFERENCES

[1] Li Zheng, Cui Huiyong. New quality productive forces based on the perspective of historical materialism: connotation, formation conditions and effective path. Journal of Chongqing University (Social Science Edition), 2024 (1): 129-144. 
[2] Zhiying Mai. New Path of Upgrading Construction Machinery Industry Relying on Green and Sustainable Development. Kinetic Mechanical Engineering, 2022, Vol. 3, Issue 3: 17-26.
[3] Zhaoyang Wu. The Development of Business Model of New Construction Machinery Industry Integrating Information Technology. Kinetic Mechanical Engineering (2022), Vol. 3, Issue 3: 62-69.
[4] Cheng En-Fu, Chen Jian. Vigorous development of new quality productive forces to accelerate Chinese-style modernization. Contemporary Economic Research, 2023 (12): 14-23.
[5] Zhou Wen, Xu Lingyun. On the new quality of productivity: connotation, characteristics and important focus point. Reform, 2023 (10): 1-13.
[6] Wang, N, Liu, W, Sun, S, and Wang, Q. The Influence of Complexity of Imported Products on Total Factor Productivity,Mobile Information Systems, 2021.
[7] By Michael Chatfield. Translated by Wen Shuo. History of Accounting Thought. Beijing: China Business Press, 1989.
[8] Yang Shizhan. The nature of national audit. Contemporary Audit, 1982 (2): 62-78. 
[9] Cai Haijing, Wang Xiangyao, Xu Hui. Research on corporate integrated reporting based on the concept of sustainable development. Accounting Research, 2011 (11): 18-26. 
[10] Aiguo Wang. Research on the basic problems of intelligent accounting. Finance and Accounting Monthly, 2023 (24): 62-67.

Sponsors, Associates, and Links

---

• Information Systems and Economics
  
  
• Accounting, Auditing and Finance
  
  
• Tourism Management and Technology Economy
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Accounting and Corporate Management
  
  
• Social Security and Administration Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics