传统财务会计的重心在于持续经营期间的会计核算,从空间上看,这种会计核算属于正常经营期间的会计核算。以此为基点,向后引入清算会计,就使得会计核算由正常经营期间延伸至终止经营期间,如果将会计核算再前推至企业筹建期间,则构成了企业寿命周期的会计核算。企业寿命周期会计对传统会计产生了如下冲击: 1.会计对象的拓展性企业作为盈利性的经济组织,同生物体一样,也有寿命周期。企业发展的寿命周期,大致可分为诞生期(筹建期)、成长期(正常经营期)、消亡期(清算期)。从筹建期来看,企业尚没有进入正常经营期间,属于静态期间;而企业正常营运 The focus of traditional financial accounting is accounting for the continuous operation of the period, from the space point of view, this accounting is the normal operating period of accounting. As a starting point, the introduction of liquidation accounting backwards, which makes the accounting period from the normal operation period to the termination of the business period, if accounting is pushed forward to the enterprise preparation period, it constitutes the enterprise life cycle accounting. Enterprise life cycle accounting impact on traditional accounting as follows: 1. Expanding the object of accounting As a profitable economic organization, as with organisms, but also life cycle. Business development life cycle, can be divided into the birth period (preparation period), growth period (normal operation period), the demise period (liquidation period). From the preparation period of view, the company has not yet entered the normal operation of the period belongs to the static period; and normal business operations