| 浅议知识经济对传统会计的冲击和影响 |
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| 引用本文： | 崔建波. 浅议知识经济对传统会计的冲击和影响[J]. 科技情报开发与经济, 2003, 13(7): 82-83 |
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| 作者姓名： | 崔建波 |
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| 作者单位： | 运城市中心医院,山西省运城市红旗西路373号,044000 |
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| 摘 要： | 随着科学技术的飞速发展，知识经济将给企业的生产、经营、管理、组织、服务带来全面的抗战。文章从知识经济对会计基本概念和范畴的影响入手，着重阐述了知识经济对会计目标、会计假设、会计确认和计量理论以及会计实务的影响。
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| 关 键 词： | 会计目标 会计假设 会计确认 计量理论 会计实务 知识经济 |
| 文章编号： | 1005-6033(2003)07-0082-02 |
| 修稿时间： | 2003-04-14 |
Talking about the Impact and Influence of Knowledge Economy on Traditional Accountancy |
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| CUI Jian bo. Talking about the Impact and Influence of Knowledge Economy on Traditional Accountancy[J]. Sci-Tech Information Development & Economy, 2003, 13(7): 82-83 |
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| Authors: | CUI Jian bo |
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| Affiliation: | CUI Jian bo |
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| Abstract: | Along with the rapid development of science and technology, knowled ge economy will bring about all-round challenges to the production, operation, or ganization and service of enterprises. Starting from the influence of knowledge economy on the basic concepts and categories of the accountancy, this paper emph atically expounds the influence of knowledge economy on accounting target, accou nting hypothesis, accounting confirmation and calculation theories and accountin g practice. |
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| Keywords: | accounting target accounting hypothesis accounting confirmation an d calculation theories accounting practice |
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