对新世纪会计的思考

知识经济时代的到来，对会计提出了严峻挑战，从会计信息、会计目标、会计观念、会计管理等各个方面，都表现出与知识经济格格不入的倾向；同时与会计目标、会计观念等相适应的资产范围的扩大、资本的确认、计量等一系列问题，又使会计的发展创新拥有了更为广阔的空间。简要阐述了知识经济对传统会计造成的冲击以及会计应从哪些方面进行创新和改革。

Considerations about the Accounting of the New Century

The arrival of the knowledge economy puts forward the severe challenge to the accounting, all aspects of the accounting information, accounting target, accounting conception, and accounting management, etc. represent the trends that are out of tune with the knowledge economy; and a series of the problems of the enlargement of the assets scope fitting in with the accounting target and accounting conception, and the confirmation and measurement of the capital, etc. make the development and innovation possess broader space. This paper expounds the impact of the knowledge economy on the traditional accounting, and points out in what aspects should the innovation and reformation be down.