So, it is urgent to conform to the tide of development, to up the target oriented accounting education model, to dredge the channel of communication between supply sand demand, to create the new accounting education system and mechanism, to improve the traditional accountant teaching model, to take an effective and practical measure and to speed up the reform of accounting education.
According to contemporary economic environment, this text probe into the basic theory system construction financial analysis by means of analyzing target, concept, content, hypothesis, technology and principle.
By expatiation on the significance,target and measures of strengthening honest and trustful education for accounting,lays a solid foundation for advancing the economic society of our country and construction of harmonious accounting.
We discussed some basic theoretical problems of management accounting for intellectual capital, such as intention, target, object and elementary assumption.
The basic target of management accounting for intellectual capital is to exalt the level and efficiency of knowledge management of firm, to promote core competitive power, to make enterprise value maximum come through.
The emergence of network accounting has made the profound influence to the traditional accounting theory, the accounting operation, the structure of accounting organization, the inner controlling system of accounting and the accounting aim.