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知识已经成为全球经济发展的模式核心,极大地影响了现代会计所赖以生存的社会环境,使传统会计理论及其实务面临着全新的重大挑战。基于此,论述会计如何在知识经济条件下创新,包括会计观念创新、会计原则创新及会计创新的主要内容,从而展望现代经济条件下会计的发展方向,并对相关从业人员有所启示。
Knowledge has become the core of the model of global economic development, which has greatly affected the social environment in which modern accounting depends, so that the traditional accounting theory and its practice are facing major new challenges. Based on this, this paper discusses how accounting innovates under the condition of knowledge economy, including the main contents of accounting concept innovation, accounting principle innovation and accounting innovation, so as to look forward to the development direction of accounting under the modern economic conditions and enlightenment to relevant practitioners.