所谓知识经济 ,是指建立在知识和信息的生产、分配和使用上的经济 ,其主要特征是以高新技术产业化为基础 ,以信息和通讯技术为条件 ,以人力资源和知识资本为首要生产要素等 ,知识将在社会生产和社会资源配置中发挥主体作用 ,并为社会创造出巨大的财富。处于知识经济时代中的会计 ,在其会计思想、会计目标、会计管理体制、会计技术方法和会计政策规范方面 ,都要从传统的会计环境中脱离出来 ,重新构建会计模式 ,即会计创新。 The so-called knowledge-based economy refers to the economy based on the production, distribution and use of knowledge and information. Its main features are based on the industrialization of high and new technologies, the conditions of information and communication technology, the production of human resources and intellectual capital Elements, etc. Knowledge will play a dominant role in the social production and social resources allocation and will create enormous wealth for the society. In the era of knowledge-based economy, accounting in its accounting ideas, accounting objectives, accounting management system, accounting techniques and accounting policies and regulations, should be separated from the traditional accounting environment, to reconstruct the accounting model, accounting innovation.