在知识经济时代,由于网络的发展使传统会计在多各方面产生了影响、变革,有些理论如会计假设、会计原则、会计报表等不再适应现在的发展。本文从会计假设、会计原则、会计职能、财务报表、会计的安全性方面探讨了知识经济对传统会计基本理论的影响。 In the era of knowledge-based economy, due to the development of the network, traditional accounting has had an impact and change in many aspects. Some theories such as accounting assumptions, accounting principles and accounting statements are no longer suitable for the present development. This paper discusses the impact of knowledge economy on the basic theory of traditional accounting from the aspects of accounting hypothesis, accounting principle, accounting function, financial statement and accounting security.