知识型企业中的财务会计创新

Thoughts on Knowledge Enterprises and the Innovation of Financial Accounting

随着知识经济时代的到来,知识型企业将逐渐成为社会经济组织的主流。智力资本和情绪资本将取代金融资本成为知识型企业的最主要资本。传统财务会计难以满足核算和报告这两种新型资本的需要,必须进行创新。

Along with the arrival of knowledge-based economy ages, there would be more and more knowledge enterprises, and become the mainstream of the social economy organization gradually. The intellectual capital and the emotional capital will replace the financial capital, the most important capital of enterprises. The traditional financial accounting is hard to satisfy the demands of accounting and reporting these two new capitals.