| 试论知识经济时代的会计创新 |
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| 引用本文： | 葛春平.试论知识经济时代的会计创新[J].承德职业学院学报,2001,6(2):30-32. |
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| 作者姓名： | 葛春平 |
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| 作者单位： | 承德民族职业技术学院 |
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| 摘 要： | 面临知识经济的到来 ,传统的会计理论面临冲击。本文从 知识经济的含意、特征及知识经济条件下传统会计的缺陷出发 ,阐述了会计创新的方向。
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| 关 键 词： | 知识经济 无形资产 会计基本假设 会计创新 |
| 文章编号： | 1009-0894(2001)02-030-03 |
On Accounting Innovation in the Era of Knowledge-based Economy |
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| Ge,Chunping.On Accounting Innovation in the Era of Knowledge-based Economy[J].Journal of Chengde Vocational College,2001,6(2):30-32. |
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| Authors: | Ge Chunping |
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| Institution: | Ge Chunping |
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| Abstract: | With the coming era of knowledge economy,traditional concept of accounting faces a great challenge.The paper elabrates the prospects of accounting through exposition on the characteristics of knowlege economy and analysis on the defects of traditional accounting. |
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| Keywords: | Knowledge economy incorporeal property essential accounting supposition accounting innovation |
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