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21世纪是知识经济时代,这一背景下,会计工作理念也应向知识化方向转变,对会计工作进行创新,以适应当前的经济环境和经济结构。知识经济条件下,会计理念应当具有前瞻性、风险意识和动态性观念,并以此为中心,对实施会计创新。本文将要讨论的主要内容就是知识经济条件下的会计理念及会计创新。
The 21st century is the era of knowledge-based economy. Under this background, the concept of accounting work should also be changed to the direction of knowledge-based innovation of accounting work in order to adapt to the current economic environment and economic structure. Under the condition of knowledge-based economy, accounting concept should be forward-looking, risk awareness and dynamic concept, and take this as the center, the implementation of accounting innovation. The main content to be discussed in this article is the accounting concept and accounting innovation under the condition of knowledge economy.