知识经济与会计重构

Knowledge Economy and Accounting Reengineering

以知识经济为背景，分析了它对会计假设、会计信息处理的影响；在此基础上，提出加强知识资产的研究，采用作业成本管理方法以及改革现行的产权关系．

This paper analyses effects on accounting assumption and data processing in time of knowledge based economy,further suggests to strengthen research of intellectual assets use activity based costing management and reform traditional equity.