摘要
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.
出处
《彭城职业大学学报》
2003年第3期49-51,共3页
Journal of Pengcheng Vocational University