知识经济时代会计面临问题的思考

On Issues of Accounting in the Age of Knowledge Economy

摘要: 知识经济的迅速发展对现有会计体系所带来的影响是广泛而深远的。本文对会计理论面对的一系列挑战进行了论述:转变观念、拓宽眼界,建立符合知识经济时代的新的会计模式是必然的选择。

Abstract: The paper d iscusses a series of challenges accounting theory is facing.It argues that it' s a definite option made for accountants to have renewed views and broaden horizo n to set up new accounting pattern geared to the new economy.