知识经济下的会计计量模式

Accoutant′s computation Model in Knowledge Econony

知识经济是相对于工业经济、农业经济的一个新的经济形态,它具有科学和技术的开发日益成为经济的重要基础,无形资产取代有形资产成为企业价值创造的驱动因素等显著特征。传统的会计计量模式已不能适应新的经济形态的需要,它需要建立一个既有历史成本,又有现行成本和未来现金流量现值等多种计量属性并存的会计计量模式。

The knowledge economy has the characteristics of the economical important foundation of science and technology. The intangible property instead of tangible one Traditional accoutant computation model cannot meet the need set up to take the historical cost, modem cost as well as future becomes the drive in the enterprise value creation of the knowledge economy. A new model should be cash flow into considevation.