摘要
从知识经济与会计环境变化入手 ,讨论了知识经济对会计目标、会计假设、会计成本原则、资产概念的冲击 。
This paper, starting with knowledge economy and changes in accounting environment, deals with the impact of knowledge economy to the goal, hypothesis, the cost principle and property concept in the field of accounting, laying emphasis on the analysis of the demands on management function, quality of personnel and relevant measures in knowledge economy.
出处
《重庆邮电学院学报(社会科学版)》
2002年第1期51-53,共3页
Journal of Chongqing University of Posts and Telecommunications