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随着信息技术的飞速发展,全球各工业化国家先后跨入了知识经济时代。在这个时代,市场更加开放,信息化手段不断被运用在经济组织的管理当中,尤其是国际资本一体化带来的会计的一体化。在我国,经济活动既处在向社会主义市场经济转变的大环境,又面临着经济全球化和知识经济的挑战。由于会计在宏观和微观经济领域中发挥着不可替代的作用,因此它同其它领域一样,也正面临着严重的挑战。正确认识这些挑战并研究对策对于建立现代企业制度,使会计成为市场经济活动中必不可少的技术务件有着重要的意义。本文从知识经济、网络化及国有企业改革与发
With the rapid development of information technology, all industrialized countries in the world have stepped into the era of knowledge economy. In this era, the market is more open, and the means of information are constantly being applied in the management of economic organizations, especially the integration of accounting brought about by international capital integration. In our country, economic activities are not only in the macro environment of transforming the socialist market economy, but also facing the challenges of economic globalization and the knowledge economy. As accounting plays an irreplaceable role in the macro and micro-economic fields, it is facing serious challenges as elsewhere. Correctly understanding these challenges and studying countermeasures is of great significance to establishing a modern enterprise system and making accounting an indispensable technical service in market economy activities. This article from the knowledge economy, network and state-owned enterprise reform and development