知识经济与会计创新

Intellectual Economy and Accounting Innovation

伴随着知识经济的到来,电子计算机在生产经营各领域广泛运用导致客观经济环境的变化。会计决定于客观经济环境的变化,同时又必须服务于特定的经济环境。因而在知识经济时代,会计目标、会计假设、会计人员的素质等各方面必将接受极大的挑战;而会计要继续适应环境生存并发展,就必然需要采取相应的措施,那就是"创新"。

In the intellectual economy,the objective of accounting,the assumption of accounting,the capacity of accountant ,etc. are faced with great challenge。In order to survive and develop in such situations,an adapted method should be used in the accounting ,it is 'Innovation'。