| 知识经济对我国会计理论的冲击 |
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| 引用本文： | 邢冬菊. 知识经济对我国会计理论的冲击[J]. 郧阳师范高等专科学校学报, 2001, 21(3): 99-100 |
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| 作者姓名： | 邢冬菊 |
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| 作者单位： | 郧阳师范高等专科学校,数学系,湖北,丹江口,442700 |
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| 摘 要： | 传统的以有形资产为核心的会计准则、会计计量方法、会计报告模式不能够适应知识经济时代的要求.当务之急是要建设完整、可比、透明、充分的信息披露的会计准则,完善和规范对无形资产内容、计量方法、报告方式等方面的会计理论管理体系.
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| 关 键 词： | 知识经济 会计准则 会计报告 |
| 文章编号： | 1008-6072(2001)03-0099-02 |
| 修稿时间： | 2001-03-18 |
Knowledge Economy Attacks on National Accounting Theory |
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| XING Dong-ju. Knowledge Economy Attacks on National Accounting Theory[J]. Journal of Yunyang Teachers College, 2001, 21(3): 99-100 |
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| Authors: | XING Dong-ju |
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| Abstract: | Traditional accounting standards, measure methods and accounting report form focusing on tangible assets do not meet the needs of modern knowledge economy. It is necessary to set up integrated and clear accounting standards with adequate information. What's more, we should try to perfect and standardize theoretical administrative system of contents, measure methods and accounting report form of intangible assets. |
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| Keywords: | knowledge economy accounting standard accounting report |
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