摘要
当前，人类社会正在步入知识经济时代，知识经济时代对传统的会计假设、会计原则、会计计量都将产生冲击，进而推进会计学的发展。
The present society is a knowedge economic time. Therefore , knowledge economy will become an impactionon the traditional accounting assumption accounting policy and accounting caculation, which can improve the accountingdevelopment.
出处
《税务与经济》
北大核心
2002年第3期75-77,共3页
Taxation and Economy
关键词
知识经济
会计学
会计假设
会计原则
会计计量
knowledge economy accounting
accounting assumption
accounting policy
accounting caculation
