试论知识经济下的会计变革

Trial Remark on the Account Change under the Knowledge Economy

知识经济的兴起必将带来一场会计的新的革命。首先是会计理论的变革,包括会计基本假设理论的变革,会计原则理论的变革,会计对象与会计目标理论的变革。其次是会计实践的变革,包括会计职能的转变,会计信息传输模式的变革。再次是会计教育的变革,包括拓展会计教育的培育目标,调整会计教育的学科体系,更新会计教育的教学形式。

The rise of knowledge will bring a new revolution to account First, it is the reform of the account theory, including the reforms of the basic hypothetical theory of the account, the reform of the account principled theory, the reform of account object and the account purpose theory. Next, it is the reform of account practice, including the reform of account function. the reform of account information transforming model. Again next, it is the reform of account education, including widening the training purpose of the account education, regulating the subject system of the account education and renewing the teaching form of the account education.