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会计的发展取决于社会经济环境的变化和管理要求的提高,知识经济的兴起必将对成本核算产生重大影响。本文仅就知识经济对传统成本核算的影响及如何适应知识经济社会,改进当前成本核算体系进行了阐述。
The development of accounting depends on the changes of social and economic environment and the improvement of management requirements. The rise of knowledge-based economy will have a significant impact on cost accounting. This article only expounds the impact of knowledge economy on traditional cost accounting and how to adapt to knowledge economy and society and improve the current cost accounting system.