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1.Knowledge-base economy times arrival, has brought forward grave challenge to the accountant , has been with incongruous inclination of knowledge-base economy from each aspect such as accounting information , ccounting objective , accountant concept , management through accounting,; Make development of accountant be innovative having owned the space being more vast at the same time with assets range widening of capital, a series of problem such as affirming that , measuring fitting in with each other such as ccounting objective , accountant concept.
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。收藏指正
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