知识经济环境下会计的创新

Accounting Innovation under Environment of Knowledge Economy

2 1世纪 ,知识经济已渗透到社会经济生活的各个方面 ,使会计赖以生存的社会环境发生了重大变化 ,对传统会计理论及相关体系也提出了挑战。分析知识经济对会计的冲击和影响 ,并以此为基础对知识经济环境下会计创新问题作些初步探讨 ,旨在说明知识经济环境下会计创新势在必行 ,创新是发展的动力。

In the 21st century, the knowledge economy has infiltrated into aspects of social economic lives, changed social environments which accounting rely on for existence, and challenged traditional accounting theories and related systems. This paper analyzes the impact and influence of knowledge economy on accounting, probes into the accounting innovation under the environment of knowledge economy, and explains the accounting innovation is imperative and the innovation motivates the development.