摘要
知识经济的出现并迅速发展壮大,对现行会计理论带来了广泛而深远的影响,文中就知识经济对会计目标、会计假设、记账方法、会计计量、会计核算、无形资产、财务报告等现行会计理论的影响作了分析。
Apperance and rapid development of the knowledge economy has wide and influential effects on accounting theory. Which is used at present. This article will show simple analysics. of the effects of the knowledge economy to the nowdays accounting theory which contains any content, Such as; accounting object; accounting hypothesis; accounting method; accounting measure; accounting audit; invisable asset; Financial report.
出处
《河南机电高等专科学校学报》
CAS
2005年第2期11-13,共3页
Journal of Henan Mechanical and Electrical Engineering College
关键词
知识经济
会计理论
会计发展
knowledge econmy
accounting theory and accounting development
