21世纪会计变革与发展趋势

A Probe into the Transform and Development of the Accounting in 21^(st) Century

知识经济时代，会计必然受到经济与技术两方面的制约与推动，其适应工业经济时代的会计理论和实务都将发生重大变革。

The accounting under the knowledge economy must be restricted and promoted by both economy and technology. Thus, its theory and practice which fitted to industrial economy will be changed greatly.