知识经济对会计理论的影响

Influence of knowledge economy on accounting theory

论述了知识经济时代的到来对会计的影响,主要体现在对会计理论和会计实务的影响,列举了大量的事实资料进行分析论证,进而得出了知识经济又给未来的会计提出了新的课题和新的要求。

This article focuses on the influence of the approaching knowledge economy era on accounting, especially from the aspects of theoretical usage of it. In this essay, the authors mainly analyze the supporting materials and facts given as examples, and finally come to the conclusion that the knowledge economy has proposed new subjects and requirements for accounting in the future.