知识会计:知识经济时代会计的必然选择——基于会计发展理论视角的思考

Knowledge Accounting: Inevitable Choice for Accounting Development in the Era of Knowledge Economy——Thought based on a perspective of the development of accounting theory

会计是确认、计量、记录和报告主导生产要素的。不同的经济时代,由于主导生产要素的变化,从而一次次推动会计的发展与变革。本文以此为研究基点,运用了会计发展理论,分别分析了石器经济时代、农业经济时代和工业经济时代的会计及其所揭示的基本问题,展望了知识经济时代会计理论体系与实践体系的构建。

Accounting is the affirming, measuring, recording and reporting of the dominant factors of production. In different economy eras, different dominant factors of production push the development and changes of the subject of accounting. Based on this point and using the accounting development theory, this paper analyses respectively the accounting in the stone economy era, the agricultural economy era and the industrial economy era and reveals the basic problems, and also gives an expectation of the construction of the theoretical system and practical system of accounting in the era of knowledge economy.