谈知识经济下的会计信息披露

在知识经济环境下,传统会计在学科发展、理论体系、组织结构、信息披露等方面都会发生巨大的变化。本文在审视传统理论与方法的基础上,针对会计信息披露的发展从数字化、网络化、虚实空间、监测、预警、知识资本转移、结构背景向高级化发展等方面进行详细分析,认为会计信息披露必将是未来研究的重点。

On revelation of accounting information under the knowledge economy

Under the environment of knowledge economy,the traditional accountant has a great change in such aspects as the science development,the theoretical system,the organizational structure and the informational disclosure.On carefully examining the traditional theory and the method,in view of accountant information disclosure development,this article has made a detailed analysis on such aspects as digitization,internetization,hypothesized spatial,monitor,early warning,knowledge capital transferring and major development of the structure background.It is proposed that the accounting information disclosure will surely become a key point of the future research.