关于知识经济下的会计创新问题研究  

Research on Innovation of Accounting in the Age of Knowledge based Economy

作　　者：齐兴利[1] 

机构地区：[1]黑龙江商学院会计系,黑龙江哈尔滨150076

出　　处：《南京经济学院学报》2001年第1期56-58,共3页Journal of Nanjing University of Economics

摘　　要：知识经济对企业会计理论和实务提出许多需要研究思考的新问题。现行的会计基本假设需要重新设计 ;会计管理机制需要创新 ;知识产品生产和消费的显著特点要求会计核算方法必须创新。Knowledge Economy Puts forward new problems to require researching and thinking about theory and practice of financial accounting. Present accounting basic assumption should be given to reform and design again; the system of accounting management should be innovated. Remarkable feature of production and consumption about knowledge's product demand that accounting method should be innovated.

关 键 词：知识经济 会计信息 企业组织结构 会计创新 

分 类 号：F233[经济管理—会计学] F275.2[经济管理—国民经济]