知识经济对现代会计理论的影响研究

The study on how intellectual economy effect current accounting theory

知识经济的出现并迅速发展壮大 ,对现行会计理论带来了广泛而深远的影响。本文就知识经济对会计属性、会计假设、会计基本概念及会计等式、会计运行系统等现行会计理论的影响做了深入细致的分析 。

The emergence and rapid development of intellectual economy has made a wide influence on the current accounting theory. In this paper, the author clearly analyses the influence made by intellectual economy on accounting property, hypothesis, basic concepts, equality,and operating system.Also, the relevant strategy and countermeasure are put forward.