当今世界的最大特征莫过于信息化和产业经济,它们确实在短短的几十年里迅速改变了人民生活。然而,在全世界正为知识经济时代的到来欢呼雀跃的时候,会计师们却是以一种喜忧参半的神情来看待“知识经济”。原因是“知识经济”对迄今建立在工业化基础上的旧的会计制度提出了挑战。知识经济时代,财富的创造已不再依靠物质资源的投入和消耗,而主要依靠知识经济。它跳出了工业化时代依靠自然资源大量投入来支持经济增长的传统模式, The greatest feature of today’s world is that of informationization and the industrial economy, which have indeed rapidly changed people’s lives in just a few decades. However, as the world cheered for the arrival of the era of knowledge economy, accountants viewed the “knowledge economy” in a mixed mood. The reason is that the “knowledge economy” poses challenges to the old accounting system that has so far been based on industrialization. In the era of knowledge economy, the creation of wealth no longer depends on the input and consumption of material resources, but mainly relies on the knowledge-based economy. It jumped out of the traditional mode of relying on the massive investment of natural resources in industrialized times to support economic growth,