| 知识经济对现代会计基本原则的影响 |
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| 引用本文： | 卢双娥.知识经济对现代会计基本原则的影响[J].张家口职业技术学院学报,2003,16(4):22-23. |
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| 作者姓名： | 卢双娥 |
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| 作者单位： | 湖南商学院,湖南,长沙,410205 |
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| 摘 要： | 知识经济环境要求传统的会计原则进行适当的调整。历史成本原则应调整为多重成本计量原则；收入确认不仅包括营业收入的确认，还应包括资产置存收益的确认；收入与费用的配比原则也由单一过渡到多元；权责发生制应同收付实现制相结合；在知识经济时代，财务信息的充分披露尤为重要。
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| 关 键 词： | 知识经济 会计原则 收入确认 配比原则 权责发生制 财务信息 成本计价 |
| 修稿时间： | 2003年10月25 |
Influence of Knowledge Economy on the Primary Principles of Modern Accounting |
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| LU Shuang-e.Influence of Knowledge Economy on the Primary Principles of Modern Accounting[J].Journal of Zhangjiakou Vocational College of Technology,2003,16(4):22-23. |
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| Authors: | LU Shuang-e |
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| Abstract: | Knowledge economy environment requires the traditional accounting principles to take a proper adjustment. The unitary principle of historical cost ought to be readjusted into the principle of multI- fold cost measurement. Income confirmation includes not only the confirmation of business income but also the confirmation of inventory assets benefits. And the principle of proportion arrangement between income and dexpense should also transfer from the single to the pluralistic; Right and obligation occurrence system should be combined with the income and payment realization system. In the era of knowledge economy, it is especially important to expose the financial information entirely. |
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| Keywords: | knowledge economy accounting principle information of financial affairs |
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