摘要
工业经济已经在世界上存在了近 30 0年 ,如今 ,世界经济呈现出一种不同于工业经济的发展趋势 ,知识经济显示出越来越重要的作用。而会计是为经济服务的 ,现在 ,它所服务的对象发生了巨大的变化 ,要想适应并促进经济的发展 ,就必须在继承传统会计优点的前提下 ,结合知识经济的特点 ,对其“计量框架”进行必要的调整或改革 ,以便更好地完成其为经济服务的职能。
The world has witnessed the development of industrial economy in the past approximately 300 years.Today,however,the global economy is showing a distinct development tendency which differs from that of industrial economy.Since the purpose of accounting is to serve the economy which undergoes radical changes,some adjustments or improvements are essential to be wade to its:'measurement framework',while holding on to the merits of traditional accounting and considering the characteristics of knowledge economy,so as to bring its functions into full play and further the economic development.
出处
《北方经贸》
2002年第5期16-17,共2页
Northern Economy and Trade
关键词
传统会计
知识经济
会计基本前提
会计要素
智力资产
traditional accounting
knowledge economy
basic accounting assumption
accounting element
intelligence asset
