摘要
知识经济时代的到来 ,对传统会计体系带来了巨大冲击。本文从无形资产、人力资源产权化、企业风险和新兴产业四个方面对此进行了论述 ,以便我们认清问题 ,迎接挑战。
The knowledge based economy is raising great poundings in the traditional system of accounting, this paper discuss the question mentioned above from four fields: the intangible asset、 the human resources、 the risks of business and the developing industry. So we can get a clear understanding of the situation, and meet the challenge of knowledge based economy.
出处
《重庆商学院学报》
2000年第2期53-54,共2页
Journal of Chongqing Institute of Commerce
关键词
知识经济
会计
无形资产
人力资源产权化
knowledge based economy
traditional system of accounting
pounding