知识经济将对传统会计理论与实务提出挑战 ,并有可能诱发一场新的会计革命。因此 ,就必须对建立在传统经济基础之上的传统会计模式适当创新 ,从而有效发挥会计对知识经济的反映和监督作用。一、构建适应知识经济需求的会计模式会计模式的构建是一个全方位的系统工作 ,它要求按 Knowledge economy will challenge the traditional accounting theory and practice, and may induce a new accounting revolution. Therefore, we must innovate the traditional accounting mode, which is based on the traditional economic foundation, so that the accounting can reflect and supervise the knowledge-based economy effectively. First, the construction of accounting mode to adapt to the needs of knowledge-based accounting The construction of accounting mode is a comprehensive system of work, it requires