摘要
21世纪进入知识经济时代,新的要求、新的任务将给会计带来新的挑战,也必将对现有的会计产生全面而深远的影响。知识经济的生命力在于不断创新,知识经济的特征要求对会计进行全面的改革,重新构建知识经济时代会计理论创新体系。
At the knowledge- based economy age in the 21 century, accounting is to face the new request and challenge that will have profound impact on it as well. The vitality of the knowledge - based economy lies in continuous creation. The accounting needs an overall reform and a creative system of accounting theory.
出处
《黑龙江对外经贸》
2006年第6期115-116,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
人力资源
会计理论
创新体系
human resources
accounting theory
creative system