知识经济是建立在知识和信息的生产、分配和使用基础之上的经济,以不断创新的知识为主要基础而发展起来的,它依靠新的发现、发明、研究和创新,是一种知识密集型的经济。伴随着知识经济时代的到来,国际经济一体化的形成,以及由信息技术推动的经济变革的迅猛发展,我们已经进入了一个崭新的经济时代。企业会计作为一种信息工具,也将迎来一场新的变革。 Knowledge economy is based on the production, distribution and use of knowledge and information economy, based on the continuous development of innovative knowledge. It relies on new discoveries, inventions, research and innovation. It is a knowledge-intensive Economy. With the advent of the era of knowledge economy, the formation of international economic integration and the rapid development of economic reform promoted by information technology, we have entered a brand new economic era. As a kind of information tool, enterprise accounting will usher in a new revolution.