1 my profile
Second, the main characteristics of the knowledge economy
Third, the era significance of knowledge economy
Fourthly, the influence of knowledge economy on the basic theory of economics.
Six, the impact of knowledge economy on accounting
7 (A) the impact of knowledge economy on accounting assumptions
8 (B) The influence of knowledge economy on accounting theory
8 1, the impact on basic accounting concepts and categories
1 1 2, the impact on accounting recognition and measurement theory
12 (3) the influence of knowledge economy on accounting practice
12 1, shifting the focus of accounting work
12 2, the development of accounting computerization from low to high
12 (1), formulate specific accounting standards and continue to improve the accounting system.
13 (2) developed from single item processing to a more complete accounting information system.
13 (3) develops from stand-alone application to computer network application.
13 (4) Development from simple accounting to management accounting application.
14 3. The choice of accounting methods emphasizes more on science and rationality.
14 4. Enhance the timeliness and diversity of accounting information.
14 5. Weakening of accounting organizations and strengthening of internal audit institutions.
15 6. The demand for international accounting standards is more urgent.
15 (4). The influence of knowledge economy on accounting theory
15 1, the impact on accounting objectives
16 2, the impact on the historical cost principle
16 3, the impact on the concept of assets
16 six. Knowledge economy requires accounting innovation.
17 1.
17 2, research and introduce new measurement methods.
17 3. Incorporate human resource accounting into the financial accounting system as soon as possible.
17 4. Change the financial report