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知识经济下的会计改革与创新
引用本文:狄学农.知识经济下的会计改革与创新[J].科技情报开发与经济,2005,15(1):120-121.
作者姓名:狄学农
作者单位:太原市质量技术监督局
摘    要:从7个方面阐述了知识经济条件下会计改革与创新的途径,包括构建适应知识经济要求的会计模式和规范体系,更新会计原则,尽快将人力资源会计纳入财务会计系统,修改无形资产的相关内容,研究和引入新的计量手段,变革财务报告以增强及时性与充分性,加快会计人才培养以提高会计电算化水平。

关 键 词:知识经济  会计模式  改革  创新  人力资源  无形资产
文章编号:1005-6033(2005)01-0120-02
修稿时间:2004年8月5日

Reform and Innovation of the Accounting under the Knowledge Economy
DI Xue,nong.Reform and Innovation of the Accounting under the Knowledge Economy[J].Sci-Tech Information Development & Economy,2005,15(1):120-121.
Authors:DI Xue  nong
Institution:DI Xue nong
Abstract:From seven aspects this paper expounds the reform and innovation of the accounting under the knowledge economy, including structuring the accounting mode and normalized system fitting in with the requirements of the knowledge economy, renewing the accounting principle, bringing the accounting of human resources into the financial accounting system as soon as possible, modifying the related contents of the invisible assets, researching and introducing the new measuring means, changing the financial report to strengthen its timeliness and sufficiency, and speeding up the talents training to increase the level of accounting computerization.
Keywords:knowledge economy  accounting mode  reform  innovation  human resources  invisible assets  
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