知识经济对会计的影响

The Impact of Knowledge economy on Accountancy

本文就知识经济的到来对会计假设、会计基本原则、会计目标、资产概念、人力资源会计等方面的影响进行了阐述。

The coming of knowledge -economy era will profoundly influence the accountancy system on such subjects as fiscal hypothesis,basic fiscal principle,fiscal goal,asset conception,as well as human resources accountancy. This thesis just aims at presenting a detailed study of those possible influences.