| 从财务会计走向知识会计——一个简单的逻辑思考 |
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| 引用本文： | 刘国武,郝笑兰.从财务会计走向知识会计——一个简单的逻辑思考[J].湖北经济学院学报,2009,7(3). |
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| 作者姓名： | 刘国武 郝笑兰 |
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| 作者单位： | 1. 湖北经济学院,会计学院,湖北,武汉,430205
2. 湖北省地质调查院,湖北,武汉,430022 |
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| 摘 要： | 知识经济时代的知识企业是以知识资本为主导生产要素的,这就给知识企业的管理活动提出了新的课题,会计作为一项重要的经济管理活动同样面临诸多挑战.知识企业管理对象的重心必须转移:从工业经济时代的工业企业以财务资本为核心的管理转移到知识经济时代的知识企业以知识资本为核心的管理上来.知识企业管理重心的转移,必然导致工业经济时代反映财务资本的财务会计转移到知识经济时代反映知识资本的知识会计上来,以适应知识企业管理对象重心转移的需要.
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| 关 键 词： | 财务会计 知识会计 会计进化 |
From Financial Accounting to Knowledge Accounting:a Simple Logical Thinking |
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| LIU Guo-wu,HAO Xiao-lan.From Financial Accounting to Knowledge Accounting:a Simple Logical Thinking[J].Journal of Hubei University of Economics,2009,7(3). |
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| Authors: | LIU Guo-wu HAO Xiao-lan |
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| Institution: | 1.The School of Accounting and finance;Hubei University of Economics;Wuhan Hubei 430205;China;2.Hubei Institute of Geological Survey;Wuhan Hubei 430022;China |
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| Abstract: | In the knowledge-based economy age,the guiding factors of production in knowledge-enterprise are knowledge capital.This is a new issue of great importance facing management activities in knowledge-enterprise,it face questions that accounting is a component part of management activities in knowledge-enterprise.Shift the focus of our management activities in knowledge-enterprise: from financial management activities in industrial-enterprise to knowledge management activities.Therefore,it is inexorable trend o... |
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| Keywords: | financial accounting knowledge accounting accounting evolving |
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