探知识经济时代的会计计量模式

A Probe into the Accounting Model in Knowledge-economy Age

知识经济是现代高科技革命对经济发生影响后出现的新的经济形态 ,具有显著的特征。会计计量要能适应新的经济形式的需要。知识经济时代的会计计量模式应是 :既有历史成本又有现行成本等多种计量属性同时并存 ;既有货币计量又有非货币计量的多元记账。

Knowledge economy is characteried by the the new economy model which emerges after modern technowledge revolution influence on economy. The paper proposes that accounting must meet the demands of new economy model in the knowledge economy age.