| 浅谈知识经济对现代会计的影响 |
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| 引用本文： | 刘桂珍. 浅谈知识经济对现代会计的影响[J]. 科技情报开发与经济, 2005, 15(24): 104-105 |
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| 作者姓名： | 刘桂珍 |
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| 作者单位： | 大同煤矿集团有限责任公司财务部,山西,大同,037003 |
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| 摘 要： | 从知识经济对会计假设的影响、知识经济对会计理论的影响、知识经济对会计实务的影响3个方面，提出必须迎接时代的挑战，进行会计创新，以满足信息时代的使用者对现代会计的新要求。
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| 关 键 词： | 知识经济 会计 会计理论 会计业务 |
| 文章编号： | 1005-6033（2005）24-0104-02 |
| 收稿时间： | 2005-11-22 |
| 修稿时间： | 2005-11-22 |
Talking about the Influence of the Knowledge-based Economy on the Modern Accounting |
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| LIU Gui-zhen. Talking about the Influence of the Knowledge-based Economy on the Modern Accounting[J]. Sci-Tech Information Development & Economy, 2005, 15(24): 104-105 |
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| Authors: | LIU Gui-zhen |
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| Affiliation: | LIU Gui-zhen |
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| Abstract: | From three aspects of the influence of the knowledge--based economy on the accounting assumption, the influence of the knowledge-based economy on the accounting theory and the influence of the knowledge-based economy on the accounting practice, this paper points out that we must receive the challenges of the era and make the accounting innovation to meet the new needs of the users for the modem accounting in the information era. |
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| Keywords: | knowledge-based economy accounting accounting theory accounting work |
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