摘要
知识经济条件下会计面临着变革。知识经济对公允价值计量、会计目标、会计处理程序与方法、会计报告内容、无形资产和人力资源成本与价值的确认、会计电算化发展等方面产生巨大影响。
Accounting is faced with revolution in the circumstance of kowledge economy. Knowledge economy will generate enormous impact on equitable value measure, the aim of accounting, the processing program and methods of accounting, the content of accounting report, immaterial asset, human resources costs and value confirmation, the development of accounting electrification, etc.
出处
《北京理工大学学报（社会科学版）》
2002年第1期67-69,共3页
Journal of Beijing Institute of Technology：Social Sciences Edition
