从财务会计走向知识会计:一个简单的逻辑思考

From Financial Accounting to Knowledge Accounting:A simple Logical Thinking

知识经济时代的知识企业是以知识资本为主导生产要素的经济体,这就给知识企业的管理活动提出了新的课题。会计作为一项重要的经济管理活动同样面临诸多挑战。知识企业管理对象的重心必须转移:从工业经济时代的工业企业以财务资本为核心的管理转移到知识经济时代的知识企业以知识资本为核心的管理上来。知识企业管理重心的转移,必然导致工业经济时代反映财务资本的财务会计转移到知识经济时代反映知识资本的知识会计上来,以适应知识企业管理对象重心转移的需要。

In the knowledge-based economic age, the knowledge-based enterprise is the economic entity with knowledge capital as the guiding factors of production, which brings a new subject matter to the management of the knowledge-based enterprise. Accounting as an important component part of management activities is also faced with various challenges. The focus of the management objectives in the knowledge-based enterprise must be shifted, fi＇om the industrial enterprises with financial capital as the core management in the industrial economic era to the knowledge-based enterprises with knowledge capital as the core management in the era of knowledge economy. The shift of the core management in the knowledge-based enterprises will definitely result in the shift of financial accounting reflecting the financial capital in the industrial economic era to the knowledge accounting reflecting the knowledge capital in the era of knowledge economy, so as to adapt to the requirement of the shift of the core management of the knowledge-based enterprises.