知识经济与会计理论变革

On the Knowledge Economy and the Reform of Accounting Theory

会计作为一种商业语言 ,是沟通企业与市场的桥梁 ,它的产生和发展是与其赖以生存的经济环境相适应的。进入 90年代以来 ,世界经济环境呈现出知识经济的特征 ,这种新的经济环境将对现行会计理论产生冲击。

Accounting as a commercial language is the bridge to the enterprises and markets.Its development depends on the economic climate.Now,a new economic environment will impact the modern accounting theory because knowledge economy appears in the world economic environment.