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当今世界，人类社会正在迈向知识经济时代，会计必然要作出相应的反映，以适应变化了的经济环境。本文从簿记方法的角度探讨知识经济社会对会计记帐基础提出的挑战及其应有的发展与变化。 1.记帐方法。在复式簿记中，对每一笔经济业务以相等的金额在两个或两个以上的有关帐户中
In today’s world, human society is moving towards the era of knowledge-based economy. Accounting must be reflected accordingly to adapt to the changed economic environment. This article discusses the challenge that the knowledge-based economy poses to the accounting bookkeeping basis and its due development and changes from the perspective of bookkeeping methods. 1. Accounting method. In double entry bookkeeping, for each economy in the same amount of money in two or more of the relevant accounts