一、知识经济会计模式的特征 １．知识经济会计模式下的会计目标──决策有用性与经管责任相结合 关于会计目标，有两种观点，即经管责任观和决策有用观。这两种观点都是建立在两权分离的基础上的。经管责任观主要建立在所有者和经营者都十分明确，没有模糊、缺位，委托者可以 First, the characteristics of the knowledge economy accounting mode 1. Accounting Objectives in Knowledge Economy Accounting Mode ──The Combination of Decision Usefulness and Management Responsibility There are two kinds of viewpoints about accounting objectives, namely, the view of responsibility management and the usefulness of decision-making. Both of these views are based on the separation of powers. The concept of management responsibility mainly based on the owners and managers are very clear, there is no vague, vacancy, the client can