摘要
知识经济改变了现行财务会计模式依存的会计环境，也改变了其建立前提和假设，新的会计模式在会计要素及财务报告等方面都要突破有产者会计和短期观点，以真实反映新环境下的企业状况和经营业绩。
Knowledge economy is changing the accounting' s environment the prevailing accounting model bases on, also changing its building supposition. New accounting model should give up the sheory of proprietor's accounting and the perspective of short term is the aspects of accounting elements and financial reports, in order to report truly the entity's financial position and management performance in the new environment
出处
《南开管理评论》
CSSCI
2000年第1期59-61,共3页
Nankai Business Review
关键词
知识经济
有产者
会计
工业经济
会计要素
Knowledge economy, Proprietor's accounting, Perspective of short term
