知识经济与会计

随着知识经济的到来,知识经济将对现有很多行业产生深远影响,会计也同样深受影响。因为知识经济的发展引起的产业结构的重大调整,产品结构的显著变化,产品成本迅速降低,产品更新换代加快,生产周期大大缩短,从而使会计赖以生存的经济环境发生了根本性变化,特别是对会计假设、会计要素、会计方法的影响更大,而这一系列影响又给会计工作提出了新的课题和新的要求,促使会计工作者冷静思考:针对知识经济时代的到来,我们该做些什么?

Knowledge-based Economy & Accounting

The arrival of knowlege-based economy will have a long-run influence on accounting as well as many other industries. It may cause the industrial restructuring as to cut down the production cost, quicken the substitution process and shorten the producting period, all of which will contribute to the entire change of accounting settings. Therefore, accounting will be demanded new tasks and expectations in the aspect of hypothesis, elements and approaches, etc.