知识经济时代的会计创新

来源 :现代管理科学 | 被引量 : 0次 | 上传用户:liongliong490
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知识经济作为一种新的经济形态,对会计理论和实践带来一定的冲击。现行会计信息具有一定的局限性,知识经济对会计理论带来很大冲击,无形资产核算将成为会计核算的核心内容,要重视人力资源会计的研究。
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