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试论知识经济与会计发展 被引量:2

On Knowledge Economy and Accounting Development
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摘要 21世纪是知识经济占主导地位的时代 ,知识经济的发展使会计赖以生存和发展的会计环境发生了很大变化。这些变化给会计带来了多方面的严重挑战 ,必须采取相应的对策与措施迎接这些挑战。同时也要看到 。 knowledge economy will possess a leading position in 21th century. Along with the development of knowledge economy , A great changes has happened in environment of accounting which accounting may with its help for existing and developing. All these changes bring about serious challenges for accounting in every way. We have to adopt some corresponding countermeasures to meet the challenges. On the other hand,the development and perfection in accounting system has also got a good chance.
作者 袁水林
出处 《山西财经大学学报》 北大核心 2000年第2期92-96,共5页 Journal of Shanxi University of Finance and Economics
关键词 知识经济 网络经济 会计挑战 会计发展 对策建议 knowledge economy net work economy accounting challenge accounting development counter-measures and suggestions
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