摘要
知识经济的到来 ,对传统会计提出了挑战。实现会计创新 ,要构筑人力资源会计 ,拓展无形资产核算范围 ,构建新型会计模式 ,引入新的会计计量手段 ,造就知识结构多元化的会计人员。
The knowledge economy brings up the challenge to the traditional accountancy.To realize the accounting innovation we must build the human resource accounting.The scope of intangible assets checking should be expanded.The new accounting mode and the new measuring means of accountancy should be introduced and be set up to train the accountants for the diversification of their knowledge construction.
出处
《吉林省经济管理干部学院学报》
2002年第2期26-27,共2页
Journal of Jilin Province Economic Management Cadre College
关键词
知识经济
会计创新
会计计量
Knowledge economy
Accounting innovation
Challenge.
