知识经济对我国传统会计理论体系造成了极大冲击,使会计基础理论中相关概念定义等已不能对其内涵作出完整的解释,而需要给予重新定义。文章重点论述了会计原则、会计假设、会计计量模式、会计平衡公式和会计确认基础在知识经济条件下所应作的调整与创新。 The knowledge-based economy has greatly impacted the traditional accounting theory of our country, so that the definition of the relevant concepts in the basic theory of accounting can not provide a complete explanation of its connotation and needs to be redefined. The article focuses on the accounting principles, accounting hypotheses, accounting measurement model, accounting balance formula and basis for accounting recognition in the knowledge economy conditions should be made adjustments and innovations.