摘要
知识经济的兴起使世界产业结构从物质型经济转向知识和信息型经济,社会经济环境的这种巨大变化,必然给财务会计提出了新的要求、新的挑战。它包括对财务会计人员知识结构、会计处理程序和方法、会计模式的挑战。会计人员必须不断提高自身素质,以适应知识经济对财务会计的要求。
The rising of Knowledge economics makes the world rationalize the structure of production huge change ho material economics to knowledge, management economics, social economic environment, to put forward new demend, new challenge. Accountants must improve the quality so as to fit knowledge economic demend for financial accounting.
关键词
知识经济
财务会计
挑战
更新
knowledge economics
financial accounting
challenge
renew