二十一世纪竞争的核心是人才的竞争,这对于形成并发展于工业经济时代的会计工作来说也是一个很大的挑战,在知识经济环境下显示出了一定的滞后性。在社会经济环境的变换之下,作为经济主体的传统会计工作越发需要创新和改革,本文将以当前的知识经济环境为背景,概括传统会计工作将要经受的挑战及改革的必要性,并针对其创新路径和理念作出分析。 The core of competition in the 21st century is talent competition, which is also a great challenge to the accounting work that is formed and developed in the industrial economy era. It shows some lag in the knowledge-based economy. Under the transformation of the social and economic environment, the traditional accounting work as an economic subject needs innovation and reform more and more. Based on the current knowledge economy environment, this article summarizes the challenges that the traditional accounting work will be subjected to and the necessity of reform. Innovative paths and concepts for analysis.