试论知识经济与会计发展

On sciential economy and accounting development

21世纪是知识经济的时代。伴随知识经济时代的到来 ,整个社会经济的各个方面都将发生深刻的变革。在这一急剧变革过程中 ,现行的会计理论模式也受到了很大的冲击和影响。本文以知识经济发展的特征为背景 ,分析了知识经济对现行会计理论模式的诸多挑战 。

The 21th century is that of sciential economy.Owning to its coming,great revolutions will occur to every aspect of social economy,of which present pattern of accounting theory will be impacted greatly.This article analyses the diversified challenges of sciential economy to present pattern of accounting theory and deals with the developing orientation of Chinese accounting theory in sciential economical time.