摘要
在介绍知识经济及其特点的基础上,分析了知识经济对会计环境、会计假设和会计核算等方面的影响,并提出了现代会计为适应知识经济发展的要求应采取的对策。
Based on the introduction of the features of the knowledge economy, this paper analyzes on the influence of the knowledge economy on the accounting environment, accounting hypothesis and accounting calculation, and puts forward some countermeasures that should be taken by the modern accounting to meet the needs of the development of the knowledge economy.
出处
《科技情报开发与经济》
2004年第12期162-163,共2页
Sci-Tech Information Development & Economy
关键词
现代会计
知识经济
会计环境
会计核算
modern accounting
knowledge economy
accounting environment
accounting calculation