知识经济对会计的影响及其对策

Effects on Accounting in Knowledge-economics Era and our Countermeasures

知识经济对我国传统会计理论体系造成了极大冲击,使会计基础理论中相关概念定义等已不能对其内涵做出完整的解释,而需要给予重新定义。文中重点论述了会计原则、会计假设、会计计量模式、会计平衡公式和会计确认基础在知识经济条件下所应作的调整与创新。

Knowledge-economics has great effects on our tradition accounting theory systems, which make some relevant theories such as concepts , defitions denied. This passage highlights on some innovations and changes about accounting displines, accounting hypotheses, accounting measure patterns, accounting equations and accounting confirmations bases under the conditions in the knowledge-economics era.