２１世纪是知识经济占主导地位的时代。会计在很大程度上是社会经济环境的产物 ,知识经济所引起的社会经济环境的巨大变化 ,必将有力地影响会计系统的方方面面。经济发展决定着会计的发展方向和趋势。但是 ,会计并非完全被动地受制于经济的发展 ,会计自身的完善与创新 ,对经济 The 21st century is the era in which knowledge economy dominates. Accounting is largely a product of the socio-economic environment. The great changes in the socio-economic environment caused by the knowledge-based economy will inevitably affect all aspects of the accounting system. Economic development determines the direction and trend of accounting development. However, accounting is not completely passive subject to economic development, accounting perfection and innovation, the economy