随着社会主义市场经济的不断发展和变革,我们迎来了新的经济时代——知识经济时代,在知识经济时代,知识就是社会的主要生产力,人们靠知识去创造财富,高新技术知识和人力资源成为了社会最宝贵的资源。知识经济时代的到来对社会各个方面的发展都带来了极大的影响,会计方面也不例外。会计方面的理论和实务都因社会经济发展的背景不同而发生着改变,知识经济也向会计发出了挑战,要求会计理论与实务不断创新以适应知识经济的发展,这是社会发展的趋势,也是时代进步的要求。会计工作怎样才能适应知识经济发展的要求也成了会计各方都关心的问题。[1] With the continuous development and reform of the socialist market economy, we have ushered in a new economic era. In the age of knowledge-based economy, knowledge is the major productive force of society. People rely on knowledge to create wealth, high-tech knowledge and manpower Resources have become the most precious resource in society. The advent of the era of knowledge-based economy has brought tremendous impact on the development of all aspects of society, and the accounting aspect is no exception. The theory and practice of accounting are all changed due to the different social and economic development backgrounds. The knowledge economy also challenges the accounting. It is necessary for the innovation of accounting theory and practice to adapt to the development of knowledge-based economy. This is the trend of social development and The requirements of the progress of the times. How accounting work can adapt to the requirements of the development of knowledge-based economy has also become a concern of all parties in accounting. [1]