| 知识经济对传统会计的冲击与会计工作的创新 |
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| 引用本文： | 赵丽莲. 知识经济对传统会计的冲击与会计工作的创新[J]. 大同职业技术学院学报, 2005, 0(3) |
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| 作者姓名： | 赵丽莲 |
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| 作者单位： | 大同职业技术学院夜大学 山西大同037008 |
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| 摘 要： | 知识经济是建立在知识创新基础上的一种新的经济形态,它以快速的技术变革、不断增长的不确定性、无形资产取代有形资产等成为企业价值创造的驱动因素。本文就知识经济对传统会计模式的挑战和相应的会计创新提出一些看法。
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| 关 键 词： | 知识经济 无形资产 储备确认会计 |
The Impact of Knowledge Economy on the Traditional Accounting and Accounting Innovation |
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| Zhao Li-lian. The Impact of Knowledge Economy on the Traditional Accounting and Accounting Innovation[J]. Journal of Datong Vocational College, 2005, 0(3) |
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| Authors: | Zhao Li-lian |
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| Abstract: | Knowledge economy is a new economic form based on the knowledge inn ovation. It is characterized by rapid changes of technology, the increasingly in stability and intangible assets replacing tangible assets to create values. The paper discusses the impact of the knowledge economy on the traditional accountin g and puts forward ways of accounting innovations. |
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| Keywords: | knowledge economy intangible asset reserve confirmation accounting |
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