摘要
本文通过对知识经济的特征的阐述 ,从会计理论、会计假设、会计核算形式三个方面提出了在当前知识经济的条件下 ,会计面临的严峻挑战。我们应该充满信心地主动抓住这个会计创新的机遇 。
The article expatiates on the austere challenge what the accounting system is facing with under the circumstance of the current scientific economy from 3 aspects, the accounting principle,the accounting hypothesis and the accounting check method by expounding the connotation and characteristic of the scientific economy.We should catch hold of the new accounting creative chance with fully confidence,and re-construct the accounting mode to meet the demand of the new scientific economical era.
出处
《哈尔滨商业大学学报（社会科学版）》
2002年第5期64-65,共2页
Journal of Harbin University of Commerce:Social Science Edition
