| 知识经济对会计理论的冲击 |
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| 引用本文： | 韩平平.知识经济对会计理论的冲击[J].商丘职业技术学院学报,2007,6(4):30-31. |
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| 作者姓名： | 韩平平 |
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| 作者单位： | 商丘职业技术学院,河南商丘,476000 |
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| 摘 要： | 知识经济时代的到来使会计赖以生存的社会环境发生了重大变化,对传统会计理论和相关体系带来了影响与冲击,会计将发生深刻的变革。应以不断创新技术、创新理论、创新管理、创新制度以及各种创新互相结合,使会计职能不断发展与完善,适应经济发展的需要。
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| 关 键 词： | 知识经济 会计分期假设 复式记账 |
| 文章编号： | 1671-8127（2007）04-0030-02 |
| 修稿时间： | 2007-05-09 |
The Talk about the Knowledge-base Economy's Impingement to Accounting Theory |
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| HAN Ping-ping.The Talk about the Knowledge-base Economy''''s Impingement to Accounting Theory[J].Journal of Shangqiu Vocational and Technical College,2007,6(4):30-31. |
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| Authors: | HAN Ping-ping |
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| Institution: | Shangqiu Vocational and Technical College,Shangqiu 476000,China |
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| Abstract: | The knowledge-base economy has produced gigantic impingement to the traditional accounting theory. This article will show the author＇s vien on how the knowledge-base economy has impinged the accounting objectives ,accounting periodicity assumption ,the double-entry system. |
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| Keywords: | knowledge-base economy accounting periodicity assumption double-entry system |
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