会计发展的历史告诉我们,社会经济环境的变化和会计信息使用者需求的变化是推动财务会计发展的两大动力。进入21世纪,世界经济已进入了一种全球化、信息化、网络化和以知识驱动为基本特征的崭新的社会经济形态——知识经济,知识经济与以往经济的最大不同在于,经济的发展与繁荣不再直接取决于资源、资本、硬件技术的数量、规模和增量,而是直接有赖于知识或有效信息的积累和利用。它强调人力资源开发,尤其是人力资源创造力的开发在经济发展中的价值,它强调产品 The history of accounting development tells us that the changes in the socio-economic environment and changes in the needs of users of accounting information are two driving forces behind the development of financial accounting. Entering the 21st century, the world economy has entered into a brand-new social and economic form characterized by globalization, informationization, networking and knowledge-driven economy. The biggest difference between the knowledge economy and the knowledge economy lies in the fact that the economic development And prosperity no longer directly depends on the quantity, scale and increment of resources, capital and hardware technology, but directly on the accumulation and utilization of knowledge or effective information. It emphasizes the value of human resource development, especially the development of human resource creativity in economic development, which emphasizes that products