知识经济对会计的影响

主要以知识经济的发展为背景，简要阐述知识经济时代会计赖以生存的社会环境的特点，论述知识经济时代传统会计的理论与实践提出的新要求。从适应知识经济时代要求的会计模式等方面提出知识经济时代会计基础理论发展的新思路。

Influence of knowledge economy upon accounting

Setting the development of knowledge economy as the background,this article briefly elaborates the characteristics of social environment on which accounting relies for existence during the time of knowledge economy.And it also expands the new challenges to the traditional accounting theory and practice.lt puts forward the new ideas about the development of accounting basic theory during the time of knowledge economy,such as the accounting model adapted to the challenge of knowledge economy and so on.