浅论知识经济时代会计模式的实现

• 作 者: 蔡萍
• 机 构: 湖南省电力公司益阳电业局资阳供电局,
• 出 处: 企业家天地(理论版)
• 发表日期: 2011年06期
• 关键词: 知识经济 会计模式 实现 策略

知识经济会计模式是一种以决策有用和经管责任的结合为会计目标的、多种计量属性并存的、多种确认制度同时存在的会计模式,依靠传统的手工处理,会计信息是无法实现的,其实现策略主要是充分应用计算机技术和网络技术,并对现有的会计模型进行改造。本文将对知识经济时代会计模式的实现策略进行探讨。

The accounting model of knowledge economy is a kind of accounting mode that the combination of decision-making usefulness and management responsibility is the accounting goal, and various measurement attributes coexist and multiple recognition systems coexist. By traditional manual processing, the accounting information can not be realized, Its main strategy is to make full use of computer technology and network technology, and to transform the existing accounting model. This article will explore the realization strategy of the accounting mode in the era of knowledge-based economy.