论知识经济条件下的企业成本核算

Enterprise Cost Calculation Under the Condition of Knowledge Economy

知识经济作为一种建立在知识、信息的生产、分配和使用基础上的经济,是一种与农业经济、工业经济相对应的新的经济形态,对当今社会经济的发展及企业生产经营环境产生了深刻的影响。同时,也给传统的成本核算带来新课题,提出新挑战,引起成本核算的内容和方法的变革。

Knowledge economy is a new economy compared with agricultural and industrial economy and it is established on the production, distribution, and use of knowledge and information. It has great influence on the development of society and the production environment of enterprises. It has brought a new subject to cost calculation and cause the change ofcontente and methods.