可持续的发展观对财务会计的发展有着很深远的影响,财务会计在实践中的应用也将尝试把可持续发展的概念融入其中,发挥作用。当前财务会计面临重要变革,将为建立适应可持续发展要求的财务会计体系寻找新的研究方向和基础财务会计在可持续发展观的认识基础上,将把过去以谋求经济利益为首要目标,转变为以持续发展为首要目标。 The concept of sustainable development has a profound impact on the development of financial accounting. The application of financial accounting in practice will also try to incorporate the concept of sustainable development into its work. The current financial accounting is facing major changes and will find a new research direction and foundation for the establishment of a financial accounting system that meets the requirements of sustainable development. Based on the understanding of the concept of sustainable development, financial accounting will change the past in the pursuit of economic interests as the primary objective In order to continue to develop as the primary goal.