知识经济时代的到来,使未来会计所处的环境发生重大变化,而特定的环境必然造就与之相适应的会计。下面就知识经济对会计的影响作一简单介绍。 一、会计基本假设:稳中有变。 一般认为,在工业经济时代下,会计基本假设主要包括:会计主体、会计分期、持续经营和货币计量。在知识经济时代,它们的内涵与外延都会发生某些变化。 The advent of the era of knowledge economy, so that future accounting environment where major changes have taken place, and the specific environment will inevitably create appropriate accounting. The following knowledge economy impact on accounting for a brief introduction. First, the basic assumption of accounting: a steady change. Generally believed that in the era of industrial economy, the basic accounting assumptions include: accounting subjects, accounting periods, going concern and monetary measurement. In the era of knowledge economy, some changes will occur in their connotation and extension.