知识经济对会计的影响与创新

知识经济对会计的影响与创新
 
 摘  要 
知识经济是建立在知识创新基础上的1种新的经济形态。它以快速的技术变革、不断增长的不确定性、无形资产取代有形资产成为企业价值创造的驱动因素为特征。随着知识经济的到来，人类将发生全方位的改变。与此同时，会计领域在很多方面受到了极大的冲击与挑战，需要进行自我创新。本文将介绍知识经济对传统会计产生的影响，从会计理论和会计实务两方面进行具体的阐述,在基本会计概念和范畴产生了巨大的影响，其中包括对资本制度、利润含义、资产概念的影响。会计确认和计量则从人力资源和无形资产的确认与计量进行了具体的探讨。由于高科技的出现，会计实务同样在各方面受到挑战。在知识经济条件下，会计受到各方面的影响与挑战，但这同时也意味着会计将要进行自我创新。文章最后就对针对知识经济对会计各方面的影响分别提出了会计创新的相关见解。
关键词：知识经济 影响 会计创新

Abstract
    Knowledge economy is a new inflationary economy which is based on the innovation of the knowledge. It is with the fast technological change, uncertainty and the intangible assets that increase constantly replace physical assets become enterprise drive factor that value create for characteristic. With the arrival of the knowledge economy, the omni-directional change will take place to the mankind. At the same time, accountant the domain in has very variously been under the enormous impact and the challenge, needing oneself renewal. This text will introduce the influence to traditional accountant of knowledge economy, Describe two respects of the accounting theory and accounting practice。It has affected the basic accounting concept and category severely. It includes the effects of the asset system, the meaning of the profits and the notion of the asset. The accounting conferment and the measurement are affected at two aspects such as human resources and intangible assets. Because of the invention of the high-tech, accounting practice is also challenged at each aspect. Under the condition of the knowledge, accounting are affected and challenged in every direction, at the same time, it means that accounting will have self – renewing. At last, the text brings forward the related view of the accounting innovation.
Key words ：Knowledge economy  effect  accounting innovation

目    录

引言………………………………………………………………………………………………………………………1

1、知识经济的要素与特点…………………………………………………………………………………………1

（1）要素………………………………………………………………………………………………………………1

（2）特征………………………………………………………………………………………………………………1

2、知识经济对会计的影响…………………………………………………………………………………………2

（1）知识经济对会计理论的影响………………………………………………………………………………2