摘要
知识经济的到来,既使传统会计理论受到冲击,又为会计的发展、创新提供了机遇。从分析知识经济的特征入手,探讨了知识经济对传统会计理论的冲击和会计的发展方向。
The advent of knowledge economy has not only brought impact to traditional accounting theory but provided opportunity for its developing and reforming. The impact of knowledge economy on traditional accounting theory and direction of accounting development are probed into by analysing the features of knowledge economy.
