21世纪，人类将进入一个崭新的知识经济时代，即以知识资源的占有、配置、生产、分配和使用为主要因素的时代。其主要特征是：知识经济是知识化经济、知识经济是信息经济、知识经济是以高科技产业为支柱的经济。随着知识经济的兴起，会计工作的中心将发生相应的转移，同时也对 In the 21st century, mankind will enter a brand-new era of knowledge economy, that is, an era dominated by the possession, allocation, production, distribution and use of knowledge resources. Its main features are: knowledge-based economy is knowledge-based economy, knowledge-based economy is the information economy, knowledge-based economy is the pillar industry of high-tech industries. With the rise of knowledge economy, the center of accounting will shift accordingly, but also