摘要
会计是对经济的反映和监督，是经济良好的健康发展的助动器。知识经济的发展必然对传统的财务会计与管理会计产生冲击，它要求财务会计的会计目标、会计基本假设、会计要素、会计原则和会计程序及方法的更新，同时带来管理会计的会计目标、会计主体、职能、侧重点及投资方案评价标准的变革。
The development of knowledge - Economy needs a change of the aim basic hypothesis, factors rules,process and method of the financial accounting as well as a change of the aim. Subject function, emphasis and investiment plan estimation values of administrative accounting.
