知识经济时代的到来、给企业财务会计的发展带来了新的机遇与挑战、也给企业财务会计提出了新的要求。未来企业财务会计会在核算内容与范围上更加注重对无形资产的反应;在核算原则上将更加注重审计监督可能给企业带路的风险;在核算方法上将更广泛地使用计算机与网络。 The advent of the era of knowledge-based economy has brought new opportunities and challenges to the development of enterprise financial accounting, and also put forward new requirements for enterprise financial accounting. Future corporate finance and accounting will pay more attention to the response to intangible assets in terms of content and scope of accounting; in principle, the audit will pay more attention to the risk that audit supervision may bring to the enterprise; and computers and networks will be more widely used in accounting methods.