论文部分内容阅读
随着社会的不断发展进步,21世纪我们已经步入知识经济的时代。知识经济时代的到来对社会经济环境产生了重大影响,而会计是在一定的社会经济环境中产生的,时代性特征比较明显,因此人类从工业经济时代迈入知识经济时代必然会对会计产生巨大的挑战,只有适应当前的社会经济环境,会计行业才能得以快速发展。本文主要对知识经济对会计发展的挑战进行了研究,从知识经济的本质和特征、知识经济对会计理论的挑战和知识经济对会计实践的挑战这三个方面做了具体的阐述。
With the continuous development of society, we have entered the era of knowledge economy in the 21st century. The arrival of the era of knowledge-based economy has had a significant impact on the social and economic environment, and accounting is generated in a certain social and economic environment, the characteristics of the times more obvious, so mankind into the era of knowledge economy from the industrial economy will inevitably have a huge accounting Only by adapting to the current social and economic environment can the accounting profession be able to develop rapidly. This paper mainly studies the challenge of knowledge economy to the accounting development. It elaborates three aspects: the essence and characteristics of knowledge economy, the challenge of accounting theory from knowledge economy and the challenge of accounting economy from knowledge economy.