浅谈知识经济对会计理论基础的影响

Effect of Intellectual Economy on Theoretical Fundament of Accounting

知识经济是建立在知识创新基础上的一种新的经济形态。它以快速的技术变革、不断增长的不确定性、无形资产取代有形资产成为企业价值创造的驱动因素为特征。文章介绍知识经济对传统会计理论基础的挑战,并提出相应的会计创新。

The intellectual economy is a new economy form which is established on intellectual innovation, and replaces the visible assets with the rapid technical reform, growing undeterminacy and invisible assets, and becomes the driving factor of created value as feature for enterprise. The paper discusses the challenge given by intellectual economy with the theoretical fundament accounting innovation.