试论知识经济对会计的影响

Discussion on the Influence of the Knowledge Economy on Accountancy

会计是随着经济的发展而发展的,新的经济形态必然对会计提出新的要求。本文从知识经济的特点、知识经济对会计提出的要求及传统会计模式现存的不足等几个方面,阐述了新经济形态下我国会计界应适时地、有针对性地作出调整,以便更好地促进社会经济的发展。

Accountancy develops with the development of social economy. New type of economy demands new accountancy. This paper will discuss how to adjust accountancy in our country to meet the requirements of social development from the aspects of the features of knowledge economy, the requirements of knowledge economy on accountancy and the weak points existing in traditional accountancy mode.