| 知识经济对我国会计领域的影响 |
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| 引用本文： | 孙艳. 知识经济对我国会计领域的影响[J]. 物流科技, 2004, 27(5): 120-122 |
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| 作者姓名： | 孙艳 |
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| 作者单位： | 哈尔滨商业大学 |
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| 摘 要： | 我们面对的时代是知识经济时代，知识将成为经济长期增长的首要因素。知识经济对我国会计领域的影响是全方位的。文章从会计假设、会计原则与财务报告体系等方面阐述了知识经济对会计领域的影响。
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| 关 键 词： | 知识经济 会计行业 中国 会计假设 会计原则 持续经营假设 财务报告体系 |
| 文章编号： | 1002-3100(2004)05-0120-03 |
| 修稿时间： | 2004-01-09 |
How the Realm of Accounting Is Influenced by the Knowledge Economy |
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| Sun Yan. How the Realm of Accounting Is Influenced by the Knowledge Economy[J]. Logistics Management, 2004, 27(5): 120-122 |
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| Authors: | Sun Yan |
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| Affiliation: | Harbin Commercial University |
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| Abstract: | We are the era of knowledge economy in the face of era,knowledge will become primary factor of economic long -term growth.The knowledge economy influences t he realm of national ac-counting is omni -directional.The a rticle has explained the impact on accounting realm of knowledge economy from the respects,such as ac countant ' s supposing,accounting principle a nd financial report system ,etc. |
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| Keywords: | knowledge economy realm of accounting accounting principle |
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