| 对知识经济时代会计改革的思考 |
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| 引用本文： | 谢培苏.对知识经济时代会计改革的思考[J].金陵科技学院学报(社会科学版),2000(2). |
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| 作者姓名： | 谢培苏 |
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| 作者单位： | 金陵职业大学!江苏南京210001 |
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| 摘 要： | 该文分析了知识经济对会计理论、会计目标、确认、计量及控制体系、会计处理程序等诸方面的影响，阐述了知识经济时代应尽快在将人力资源会计纳入财务会计系统诸方面进行会计改革的若干思考。
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| 关 键 词： | 知识经济 无形资产 会计改革 人力资源 |
Reform of Accounting in the Era of Knowledge-based Economy |
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| XIE Pei-su.Reform of Accounting in the Era of Knowledge-based Economy[J].Journal of Jinling Institute of Technology :Social Science Edition,2000(2). |
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| Authors: | XIE Pei-su |
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| Abstract: | The paper analyses the influence of knowledge-based economy in the theory, aim and working procedure of accounting, and expounds that human resource should be taken into consideration of accounting in China as soon as possible. |
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| Keywords: | knowledge-based economy intagnible asset reform of accounting human resource |
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