知识经济时代的会计改革思考

Reflections on the Reform in Accounting in the Era of Knowledge Economy

21世纪是知识经济时代 ,知识经济作为一种建立在知识、信息的生产、分配和使用之上的经济 ,对企业生产经营环境等都将产生深远的影响 ,从而对现行会计理论、实务和会计教育提出了严峻的挑战。

The 21st century is an era of knowledge economy.This kind of economy is founded on the production distribution and utilization of knowledge and information.which will profoundly influence the productive and managerial environment of enterprises,and will furthermore severely challenge the present accounting theories,accounting business and education in accounting.This paper studies what influence the intellectual economy has upon accounting and to what extent and explores avenues to the reform in accounting.