摘要
人类即将进入的 2 1世纪将是知识经济世纪 ,传统的会计理论与方法体系将面临全面冲击 ,在知识经济时代人力资本、智力资本将面临如何确认、计量和报告 ,资产负债表和损益表也将面临变革。
The century which human beings is entering is the one of knowledge.In this new century,the traditional accounting theores and methods will be changed and ballance sheet and account of business will be also changed.
出处
《税务与经济》
北大核心
2000年第6期67-69,共3页
Taxation and Economy
