知识经济对传统会计的冲击与会计创新

Impact of Intellectual Economy upon Conventional Accounting and Accounting Innovation

21世纪已迈入知识经济时代。知识经济的特征必将对传统会计的会计目标、假设、原则、核算内容以及会计报告等方面产生一定的冲击和影响。因此,尽快建立新型会计模式,将人力资源会计纳入会计管理系统,增强财务会计报告的及时性与充分性等,是创新会计业务,迎接知识经济挑战的需要。

The world has gone into Intellectual Economy era in 21 century. The character of intellectual economy should impact and influence accounting's goal, hypothesis, principle, content and report it is the needs of innovating in accounting operation and accepting the challenge of intellectual economy to form new accounting mode, bring human resources accountant into accounting management system, strengthen the character of timely and sufficient in accounting report.