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以网络、基因工程及通讯等高科技为代表的知识经济已成为当前的新经济形式。与依靠实物资源投入为主的传统经济相比,知识经济主要依靠人的创造性知识为发展动力,经济的发展从资源依赖型转向知识依赖型。因此,知识经济是建立在知识和信息的产生、分配和使用之上的经济,是一种可持续发展的经济。知识经济强调创造性知识投入作为生产的第一要素。因此,无论是原有的传统企业,还是后来的新兴企业,其发展的决定因素也从实物资产投入转向知识资产投入。在全球经济一体化趋势下,知识经济对我国国有企业的会计理论及会计实际工作也产生了一定影响,主要是以下几个方面:
The knowledge-based economy, represented by high technology such as internet, genetic engineering and telecommunications, has become the current new economic form. Compared with the traditional economy that rely mainly on the input of physical resources, the knowledge economy relies mainly on human creative knowledge as the driving force of development and the economic development shifts from resource-dependent to knowledge-dependent. Therefore, knowledge-based economy is based on the production, distribution and use of knowledge and information economy, is a sustainable development of economy. Knowledge economy emphasizes the input of creative knowledge as the first factor of production. Therefore, whether it is the original traditional enterprise or the later emerging enterprise, the determinants of its development have shifted from the investment in physical assets to the investment in intellectual assets. Under the trend of global economic integration, the knowledge-based economy also exerts some influence on the accounting theory and accounting practice of the state-owned enterprises in our country, mainly in the following aspects: