随着知识经济的发展,未来会计将发生巨大变革,本文试对这一问题作初步探讨。一、会计报表将发生变化１．信息使用者关注重点将发生转移。随着经济的发展,知识正作为一种全新资本,作为一种关键性的生产要素进入经济发展过程。企业生存以及经济效益的提高越来越依赖知识创新。这 With the development of knowledge-based economy, there will be tremendous changes in accounting in the future. This paper tries to make a preliminary discussion on this issue. First, the accounting statements will change 1. Information users focus will shift. With the development of economy, knowledge is entering the process of economic development as a new kind of capital as a key factor of production. The survival of enterprises and the improvement of economic benefits are more and more dependent on knowledge innovation. This