在21世纪,知识经济已经渗透到社会和经济的各个领域,给社会经济生活带来了深刻的变革。毫无例外,会计所处的环境也受其影响而发生了的改变。在知识经济时代,传统的会计模式的局限性越来越明显,会计创新已经成为一个崭新的课题,只有对传统的会计进行创新,变革传统财务会计体系,才能更好地为投资者和债权人服务。 In the 21st century, the knowledge economy has infiltrated all areas of society and economy, bringing profound changes to the social and economic life. Without exception, the accounting environment has also been affected by changes that have taken place. In the era of knowledge economy, the limitations of the traditional accounting model are more and more obvious. Accounting innovation has become a brand new subject. Only by innovating the traditional accounting and reforming the traditional financial accounting system can we better serve investors and creditors .