一、知识经济对会计目标的影响。会计目标是会计理论体系的基础。传统会计目标是对会计主体经济活动进行核算，提供反映会计主体活动的信息。有关会计目标，理论界有两种观点：决策有用观和经管责任观。不过这两种观点都没有考虑到知识经济的新特点。知识作为一种全新的资本， First, the knowledge economy impact on accounting goals. Accounting objectives are the basis of accounting theory system. The traditional accounting objective is to account for the accounting activities of the main economic activities, to provide accounting information reflect the main activities. There are two kinds of viewpoints about accounting goals in theorists: the usefulness of decision-making and the concept of responsibility of management. However neither of these two views take into account the new features of the knowledge economy. Knowledge as a new kind of capital,