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２１世纪是知识经济的时代，它的到来必将引起管理科学的革命和创新。知识经济时代经济环境出现巨大变化，会计与经济的发展密切相关，经济越发展，会计越重要。因此，应对知识经济基础上的传统会计模式进行创新，从而有效发挥会计对知识经济的反映和监督作用。 随着知识经济时
The 21st century is an era of knowledge-based economy, and its coming will inevitably lead to the revolution and innovation in management science. In the era of knowledge-based economy, the economic environment has undergone tremendous changes. Accounting and economic development are closely related. The more economic the more developed, the more important the accounting is. Therefore, we should innovate the traditional accounting mode based on the knowledge-based economy so as to effectively bring into full play the accounting’s role of reflecting and supervising the knowledge-based economy. With the knowledge economy