论知识经济时代会计重心的转移

随着知识经济时代的来临 ,传统以企业财富为重心的会计理论受到冲击 ,会计重心转移到以知识技术和人力资源为主要内容的知识型资产上 ,这必然造成传统会计的变革 ,其变革的着眼点可以从三方面考虑 :变革会计计量模式 ;扩大资产确认范围 ;改革财务报表的编排形式和内容。

Transference of the Core of Accounting in the Times of the Knowledge-based Economy

With the Konwledge Economy appearing,the conservative accounting theory has been challenged.Emphases on Accounting are transferring from enterprise treasure to knowledge assets on the basis of knowledge.technology and human resources.This leads to the reform of conservative accounting.The reform can be practised in three ways :to change models of accounting calculation,to enlarge the range of assets recognization;to reform the form and contents of financial statement.