知识经济、信息时代、网络技术和全球一体化的发展,引发了企业经营模式和管理理念变革,催生了诸多会计创新理论。其中,关于会计国际化、管理一体化、网络化,以及价值链会计的理论研究,使我们看到了会计创新和发展的广阔空间与美好前景。这些会计创新理论,尤其是网络会计和价值 The development of knowledge-based economy, information age, network technology and global integration has triggered the transformation of business models and management concepts and spawned many accounting innovation theories. Among them, the internationalization of accounting, management integration, networking, and value chain accounting theoretical research, so that we see the accounting innovation and development of broad space and bright future. These accounting innovation theories, especially online accounting and value