在知识经济时代 ,经济的全球化、数字化、网络化、无形化特征 ,使传统会计赖以生存的社会环境和经济环境发生了巨大的变化 ,为了与环境相适应 ,传统会计的基本理论与相关体系必须作相应的变革。本文仅对传统会计基本原则的更新与修正作以下探讨。一、历史成本计价原则历史成本 In the era of knowledge economy, the globalization, digitization, networking and intangible features of economy have undergone tremendous changes in the social and economic environment in which traditional accounting depends. In order to adapt to the environment, the basic theory of traditional accounting and the related The system must be changed accordingly. This article only on the basic principles of traditional accounting updates and amendments for the following discussion. First, the historical cost of historical cost pricing principles