论文部分内容阅读
一、知识经济下会计环境的变迁知识经济时代的到来,将对社会经济和人民生活的各个方面产生深刻的影响,也将使会计所处的环境发生重大变迁,具体体现在以下几个方面:１．知识经济的发展引发了新的产业革命。世界产业经济结构将从物质型转向知识信息型经济。生产要素由物质转向人
I. Changes in the Accounting Environment under a Knowledge-based Economy The advent of the knowledge-based economy will have a profound impact on all aspects of social economy and people’s livelihood. It will also make a major change in the environment in which accounting is put into practice. This is reflected in the following aspects: 1. The development of knowledge-based economy has triggered a new industrial revolution. The industrial structure of the world economy will shift from a material type to a knowledge-based economy. The factors of production turn from material to human