知识经济对传统会计的挑战

The Challenging of Conventional Accounting by Intellective Economics

知识经济改变了会计的客观经济条件,使现有的会计体系面临一系列挑战。知识经济改变了资产的结构和资产计量基础,对无形资产的摊销方法、收入和费用的确认原则和方法都提出了挑战。因此,传统的会计体系必须进行创新,以适应知识经济的到来。

The economic condition of accounting will be changed by coming of intellective eco-nomics. The comprising and measuring base of assets, amortizing method of intangibles, andprinciple and method of measuring revenue and outlay will be changed, too. Therefore, theconventional accounting must innovate so it can fit for the change.